Burski v. Comm'r

MICHAEL L. AND ANN BURSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Burski v. Comm'r

No. 14505-04S

United States Tax Court

T.C. Summary Opinion 2007-212; 2007 Tax Ct. Summary LEXIS 222;

December 17, 2007, Filed

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

Michael L. and Ann Burski, Pro se.

Michele A. Yates, for respondent.

Dawson, Howard A., Jr.

HOWARD A. DAWSON, JR.

DAWSON, 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…