Moore v. Comm'r

TERRANCE DALE MOORE, JR., AND RHONDA R. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moore v. Comm'r

Docket No. 22724-10S L.

United States Tax Court

T.C. Summary Opinion 2012-116; 2012 Tax Ct. Summary LEXIS 109;

November 29, 2012, 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 petitioners.

Terrance Dale Moore, Jr., and Rhonda R. Moore, Pro se.

David M. McCallum, for respondent.

RUWE, Judge.

RUWE

SUMMARY OPINION

RUWE, Judge: This case was heard pursuant to the provisions of section…