Kenneth Russell Laremore v. Commissioner

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

T.C. Summary Opinion 2014-94

UNITED STATES TAX COURT KENNETH RUSSELL LAREMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15737-12S. Filed September 18, 2014. Kenneth Russell Laremore, for himself. Edward J. Laubach, Jr., for respondent. SUMMARY OPINION GUSTAFSON, Judge: This case was heard pursuant to the provisions of section 74631 in effect when the petition was filed. Pursuant to section 7463(b), 1 Unless otherwise indicated, all section references…