Parsley v. Comm'r

JOHN L. AND MYRNA L. PARSLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Parsley v. Comm'r

Docket No. 17864-09S

United States Tax Court

T.C. Summary Opinion 2011-35; 2011 Tax Ct. Summary LEXIS 32;

March 24, 2011, 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.

John L. and Myrna L. Parsley, Pro se.

Archana Ravindranath, for respondent.

DEAN, Special Trial Judge.

DEAN

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