Naso v. Comm'r

CARL D. AND CAROL NASO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Naso v. Comm'r

No. 18830-08S

United States Tax Court

T.C. Summary Opinion 2010-39; 2010 Tax Ct. Summary LEXIS 39;

March 31, 2010, Filed

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

Carl D. and Carol Naso, Pro sese.

Alicia E. Elliott, for respondent.

Ruwe, Robert P.

Ruwe, Robert P.

RUWE, Judge: This case was heard pursuant to the provisions of section 7463 1 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section…