Kaldi v. Comm'r

STEVEN RUDOLPH KALDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kaldi v. Comm'r

No. 5591-06S

United States Tax Court

T.C. Summary Opinion 2007-45; 2007 Tax Ct. Summary LEXIS 45;

March 21, 2007, Filed

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

Steven Rudolph Kaldi, Pro se.

Derek W. Kaczmarek, 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 The decision to…