Kathryn D. Ehrmann 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 2014-96

UNITED STATES TAX COURT KATHRYN D. EHRMANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1919-13S. Filed September 23, 2014. Kathryn D. Ehrmann, pro se. Christina L. Cook and John Schmittdiel, for respondent. SUMMARY OPINION MARVEL, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. 1 Unless otherwise indicated, all section references are…