Jeffrey J. Furnish 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 2013-81

UNITED STATES TAX COURT JEFFREY J. FURNISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25690-11S. Filed October 23, 2013. Jeffrey J. Furnish, pro se. Erik W. Nelson, for respondent. SUMMARY OPINION GUY, 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 reviewable…