Lorianne Blake, (2004)

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Lorianne Blake, (2004)

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

T.C. Summary Opinion 2004-69

UNITED STATES TAX COURT LORIANNE BLAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3583-03S. Filed May 20, 2004.

Lorianne Blake, pro se.

Jeremy L. McPherson, for respondent.

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 indicated, subsequent section references are to the Internal Revenue Code in effect for the years in issue, and all...

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