Burke v. Comm'r

JOHN S. BURKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Burke v. Comm'r

No. 14584-07S

United States Tax Court

T.C. Summary Opinion 2007-200; 2007 Tax Ct. Summary LEXIS 209;

November 26, 2007, Filed

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

John S. Burke, Pro se.

Carolyn Schenck, for respondent.

Armen, Robert N.

ROBERT N. ARMEN

ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. 1 Pursuant to section 7463(b),…