Goldberg v. Comm'r

MICHAEL J. GOLDBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Goldberg v. Comm'r

Docket No. 29986-07S

United States Tax Court

T.C. Summary Opinion 2012-62; 2012 Tax Ct. Summary LEXIS 57;

June 26, 2012, 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.

Michael J. Goldberg, Pro se.

Terry Serena, for respondent.

THORNTON, Chief Judge.

THORNTON

SUMMARY OPINION

THORNTON, Chief Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in…