Armbrust v. Comm'r

JOHN C. ARMBRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Armbrust v. Comm'r

No. 8231-08S

United States Tax Court

T.C. Summary Opinion 2010-5; 2010 Tax Ct. Summary LEXIS 5;

January 19, 2010, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

John C. Armbrust, Pro se.

David S. Weiner, for respondent.

Goldberg, Stanley J.

STANLEY J. GOLDBERG

GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed. Pursuant…