Javorski v. Comm'r

RANDY M. AND CARMENE M. JAVORSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Javorski v. Comm'r

Docket No. 2107-09S.

United States Tax Court

T.C. Summary Opinion 2010-136; 2010 Tax Ct. Summary LEXIS 162;

September 13, 2010, Filed

Decision will be entered under Rule 155.

Gary C. Randall and James J. Workland, for petitioners.

Robert V. Boeshaar, for respondent.

VASQUEZ, Judge.

VASQUEZ

VASQUEZ, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code (Code) in effect when the petition was filed. 1 Pursuant to section 7463(b), the decision to be…