Daniel Campbell & Terri Campbell v. Commissioner

T.C. Summary Opinion 2018-37

UNITED STATES TAX COURT DANIEL CAMPBELL AND TERRI CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23865-15S. Filed July 12, 2018. Daniel Campbell and Terri Campbell, pro sese. Michael Francis O’Donnell and Ashley Swick (student), for respondent. SUMMARY OPINION CARLUZZO, Chief 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, section…