Douglas v. Comm'r

MARVIN DOUGLAS, JR. AND K. ELDER-DOUGLAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Douglas v. Comm'r

Docket No. 12600-10S

United States Tax Court

2014 Tax Ct. Summary LEXIS 7;

January 15, 2014, 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.

Marvin Douglas, Jr., Pro se.

K. Elder-Douglas, Pro se.

Audra M. Dineen, for respondent.

PANUTHOS, Chief Special Trial Judge.

PANUTHOS

SUMMARY OPINION

PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of…