John A. Voigt & Lorinda C. Martin v. Commissioner

T.C. Summary Opinion 2018-25

UNITED STATES TAX COURT JOHN A. VOIGT AND LORINDA C. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15709-16S. Filed May 14, 2018. John A. Voigt and Lorinda C. Martin, pro sese. Rachel L. Gregory, for respondent. SUMMARY OPINION PANUTHOS, 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.1 Pursuant to section 7463(b), the decision to be entered is not 1 Unless otherwise indicated, subsequent section references are to the…