Becker v. Comm'r

JOSEPH LARRY BECKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Becker v. Comm'r

Docket No. 29066-13S

United States Tax Court

T.C. Summary Opinion 2015-2; 2015 Tax Ct. Summary LEXIS 18;

January 13, 2015, 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 under Rule 155.

Joseph Larry Becker, Pro se.

Hans Famularo, Sandy Hwang, and Sheri Wight (student), for respondent.

COHEN, Judge.

COHEN

SUMMARY OPINION

COHEN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal…