Estate of David B. Lease v. Comm'r

ESTATE OF DAVID B. LEASE, DECEASED, KATHY A. LEASE, ADMINISTRATRIX, AND KATHY A. LEASE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of David B. Lease v. Comm'r

No. 5455-05S

United States Tax Court

T.C. Summary Opinion 2008-11; 2008 Tax Ct. Summary LEXIS 10;

January 30, 2008, Filed

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

Kathy A. Lease, Pro se.

Andrew M. Stroot, for respondent.

Gerber, Joel

JOEL GERBER

GERBER, Judge: 1 This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…