Ratnikov v. Comm'r

FEDOR RATNIKOV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ratnikov v. Comm'r

No. 3770-07S

United States Tax Court

T.C. Summary Opinion 2009-48; 2009 Tax Ct. Summary LEXIS 44;

March 30, 2009, Filed

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

Fedor Ratnikov, Pro se.

Justin D. Scheid, 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 the petition was filed. Pursuant to…