Bell v. Comm'r

MATTHEW BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Bell v. Comm'r

Docket No. 15546-16S.

United States Tax Court

T.C. Summary Opinion 2017-63; 2017 Tax Ct. Summary LEXIS 63;

August 16, 2017, Filed

Matthew Bell, Pro se.

Albert B. Brewster II, for respondent.

PANUTHOS, Chief Special Trial Judge.

PANUTHOS

SUMMARY OPINION

PANUTHOS, 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 reviewable by any other court, and…