Frank Gibson v. Commissioner

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

T.C. Summary Opinion 2014-5

UNITED STATES TAX COURT FRANK GIBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14758-12S L. Filed January 9, 2014. Frank Gibson, pro se. John F. Driscoll and Thomas A. Friday, for respondent. SUMMARY OPINION LAUBER, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code.1 Pursuant to section 7463(b), the decision to 1 All statutory references are to the Internal Revenue Code in…