Walker v. Commissioner

VERA M. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Walker v. Commissioner

Docket No. 8614-90

United States Tax Court

T.C. Memo 1992-416; 1992 Tax Ct. Memo LEXIS 438; 64 T.C.M. (CCH) 255;

July 22, 1992, Filed

Decision will be entered under Rule 155.

For Vera M. Walker, pro se.

For Respondent: Roderick H. Fillinger.

GALLOWAY

GALLOWAY

MEMORANDUM OPINION

GALLOWAY, Special Trial Judge: This case was assigned and heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references…