United States Tax Court
Filed: Mar. 20, 2013
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2013-23 UNITED STATES TAX COURT NORMA C. HENNESSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19283-12S L. Filed March 20, 2013. Norma C. Hennessey, pro se. John M. Janusz, for respondent. SUMMARY OPINION RUWE, Judge: The petition in this case was filed pursuant to the provisions of section 74631 of the Internal Revenue Code. Pursuan..
