BLAKE v. COMMISSIONER

LORIANNE BLAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

BLAKE v. COMMISSIONER

No. 3583-03S

United States Tax Court

T.C. Summary Opinion 2004-69; 2004 Tax Ct. Summary LEXIS 92;

May 20, 2004, Filed

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

Lorianne Blake, Pro se.

Jeremy L. McPherson, 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 at the time that the petition was filed. Unless otherwise…