Jacques L. French & Sherry L. French v. Commissioner

T.C. Summary Opinion 2018-36

UNITED STATES TAX COURT JACQUES L. FRENCH AND SHERRY L. FRENCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14777-15S. Filed July 12, 2018. Michelle L. Drumbl and Roland O. Hartung (student), for petitioners. Timothy B. Heavner and Matthew S. Reddington, for respondent. 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 to be entered is not 1 Unless otherwise indicated, all…