Mullins v. Comm'r

ALLISON LEA MULLINS, Petitioner, AND BILLY CRAIG MULLINS, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mullins v. Comm'r

Docket No. 16987-08S.

United States Tax Court

T.C. Summary Opinion 2010-108; 2010 Tax Ct. Summary LEXIS 128;

August 2, 2010, Filed

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

Decision will be entered for respondent.

Allison Lea Mullins, pro se.

Billy Craig Mullins, pro se.

Timothy S. Sinnott, for respondent.

RUWE, Judge.

RUWE

RUWE, Judge: This case was heard pursuant to the provisions of section 74631…