Merwin K. Sigale v. Commissioner

T.C. Summary Opinion 2014-19

UNITED STATES TAX COURT MERWIN K. SIGALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18669-11S L. Filed March 4, 2014. Merwin K. Sigale, pro se. Derek P. Richman, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 in effect when the petition was filed.1 Pursuant to section 7463(b), 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended and in effect at all relevant times. All monetary (continued...) -2- the decision to be…