Humes v. Comm'r

KATHERINE A. HUMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Humes v. Comm'r

T.C. Summ. Op. 2009-100

United States Tax Court

T.C. Summary Opinion 2009-100; 2009 Tax Ct. Summary LEXIS 100;

July 6, 2009, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Katherine A. Humes, Pro se.

Richard J. Hassebrock, for respondent.

Dean, John F.

JOHN F. DEAN

DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to…