Butler v. Comm'r

KELLY BUTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Butler v. Comm'r

Docket No. 29230-13S L

United States Tax Court

T.C. Summary Opinion 2017-82; 2017 Tax Ct. Summary LEXIS 82;

November 9, 2017, Filed

Decision will be entered for respondent.

Kelly Butler, Pro se.

Jeremy D. Cameron, Peter T. McCary, and A. Gary Begun, for respondent.

LEYDEN, Special Trial Judge.

LEYDEN

SUMMARY OPINION

LEYDEN, 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 Pursuant to section 7463(b), the decision…