Arkow v. Comm'r

ROBERT V. ARKOW AND YVONNE ARKOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Arkow v. Comm'r

Docket No. 880-15S.

United States Tax Court

T.C. Summary Opinion 2016-87; 2016 Tax Ct. Summary LEXIS 87;

December 20, 2016, Filed

Decision will be entered for respondent.

Robert V. Arkow and Yvonne Arkow, Pro se.

Daniel V. Triplett, Jr., for respondent.

VASQUEZ, Judge.

VASQUEZ

SUMMARY OPINION

VASQUEZ, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is…