Holmes v. Comm'r

TIMOTHY ROBERT HOLMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Holmes v. Comm'r

Docket No. 25078-11S.

United States Tax Court

T.C. Summary Opinion 2013-32; 2013 Tax Ct. Summary LEXIS 32;

April 22, 2013, 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 for a deficiency of $2,794.

Robert G. Nassau and E. Peter Frick, for petitioner.

Luanne S. DiMauro and Debra Lynn Reale, for respondent.

RUWE, Judge.

RUWE

SUMMARY OPINION

RUWE, Judge: This case was heard pursuant to the…