Juanita E. Jackson, Burt Jackson, Intervenor 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 2014-63

UNITED STATES TAX COURT JUANITA E. JACKSON, Petitioner, AND BURT JACKSON, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8552-13S. Filed July 7, 2014. Juanita E. Jackson, pro se. Burt Jackson, pro se. John D. Ellis, for respondent. SUMMARY OPINION DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b),…