Penelope Felicia Kent, (2009)

United States Tax Court

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Penelope Felicia Kent, (2009)

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

T.C. Summary Opinion 2009-40

UNITED STATES TAX COURT PENELOPE FELICIA KENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21883-07S. Filed March 25, 2009.

Penelope Felicia Kent, pro se. Kristen I. Nygren, for respondent.

RUWE, Judge: This case was heard pursuant to the provisions of section 7463

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