Abdul Med v. Comm'r

ABDUL MED BANGURA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Abdul Med v. Comm'r

Docket No. 28777-09S.

United States Tax Court

T.C. Summary Opinion 2011-23; 2011 Tax Ct. Summary LEXIS 33;

March 8, 2011, 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.

Abdul Med Bangura, Pro se.

R. Jeffrey Knight, for respondent.

JACOBS, Judge.

JACOBS

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