Theodore James Zalesiak v. Commissioner

T.C. Summary Opinion 2019-16

UNITED STATES TAX COURT THEODORE JAMES ZALESIAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2416-18S. Filed July 15, 2019. Theodore James Zalesiak, pro se. Eugene A. Kornel, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case. For 2015…