SUNDBY v. COMMISSIONER

DALE H. SUNDBY AND EDITH LITTLEFIELD SUNDBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

SUNDBY v. COMMISSIONER

No. 6977-01S

United States Tax Court

T.C. Summary Opinion 2004-104; 2004 Tax Ct. Summary LEXIS 172;

July 28, 2004, Filed

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

Dale H. Sundby, Pro se.

Michael S. Hensley, for respondent.

Goldberg, Stanley J.

STANLEY J. GOLDBERG

GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time…