Clarke-Lewis v. Comm'r

CIMBERLY CATHERINE CLARKE-LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Clarke-Lewis v. Comm'r

No. 18446-05S

United States Tax Court

T.C. Summary Opinion 2008-14; 2008 Tax Ct. Summary LEXIS 17;

February 11, 2008, Filed

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

Cimberly Catherine Clarke-Lewis, pro se.

Chong S. Hong, 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…