Moore v. Comm'r

ANDRE KEITH MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moore v. Comm'r

Docket No. 4377-09S

United States Tax Court

T.C. Summary Opinion 2010-80; 2010 Tax Ct. Summary LEXIS 100;

June 21, 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 for respondent.

Frank Agostino, Reuben Muller, and Kevin Carson (student), for petitioner.

James Caligure, for respondent.

PANUTHOS, Chief Special Trial Judge.

PANUTHOS

PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the…