Maryanne Oxford v. Commissioner

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

T.C. Summary Opinion 2014-80

UNITED STATES TAX COURT MARYANNE OXFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20347-11S. Filed August 25, 2014. Maryanne Oxford, pro se. Priscilla A. Parrett, for respondent. SUMMARY OPINION CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not…