Sassani v. Comm'r

ARTHUR D. SASSANI, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sassani v. Comm'r

Docket No. 24248-10S

United States Tax Court

T.C. Summary Opinion 2012-80; 2012 Tax Ct. Summary LEXIS 76;

August 9, 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 respondent.

Arthur D. Sassani, Jr., Pro se.

Robert A. Baxer, for respondent.

PANUTHOS, Chief Special Trial Judge.

PANUTHOS

SUMMARY OPINION

PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463…