Brown v. Comm'r

DONALD BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brown v. Comm'r

Docket No. 23554-07S.

United States Tax Court

T.C. Summary Opinion 2010-97; 2010 Tax Ct. Summary LEXIS 117;

July 19, 2010, Filed

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

Decision will be entered under Rule 155.

Donald Brown, Pro se.

Kathleen K. Raup, for respondent.

RUWE, Judge.

RUWE

RUWE, Judge: This case was heard pursuant to the provisions of section 7463 1 of the Internal Revenue Code in effect when the petition was filed. Pursuant to…