Beirne v. Comm'r

VINCENT P. BEIRNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Beirne v. Comm'r

Docket No. 29068-10S

United States Tax Court

T.C. Summary Opinion 2013-2; 2013 Tax Ct. Summary LEXIS 2;

January 7, 2013, 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.

Vincent P. Beirne, Pro se.

Nathan H. Hall, for respondent.

GERBER, Judge.

GERBER

SUMMARY OPINION

GERBER, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition…