Gochis v. Comm'r

DEAN GOCHIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gochis v. Comm'r

No. 8189-08S

United States Tax Court

T.C. Summary Opinion 2009-156; 2009 Tax Ct. Summary LEXIS 157;

October 13, 2009, Filed

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

Dean Gochis, Pro se.

S. Mark Barnes, for respondent.

Gerber, Joel

GERBER JOEL

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