Andrew Banks v. Comm'r

ANDREW BANKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Andrew Banks v. Comm'r

No. 4407-06S

United States Tax Court

T.C. Summary Opinion 2009-85; 2009 Tax Ct. Summary LEXIS 86;

June 1, 2009, Filed

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

Michael B. Van Landingham, for petitioner.

Michael T. Sargent, for respondent.

Gustafson, David

DAVID GUSTAFSON

GUSTAFSON, 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…