Barrera v. Comm'r

SUZANNE E. BARRERA, A.K.A. SUZANNE E. BATTLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barrera v. Comm'r

No. 254-04S

United States Tax Court

T.C. Summary Opinion 2007-180; 2007 Tax Ct. Summary LEXIS 187;

October 24, 2007, Filed

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

Noel W. Burns, for petitioner.

Timothy Maher, for respondent.

Panuthos, Peter J.

PETER J. PANUTHOS

PANUTHOS, Chief Special Trial Judge: 1 This case was heard pursuant to the provisions of section 7463 2 of the Internal Revenue Code in effect when…