Defrancis v. Comm'r

CHRISTOPHER DEFRANCIS AND JENNIFER GROSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Defrancis v. Comm'r

Docket No. 24282-11S

United States Tax Court

T.C. Summary Opinion 2013-88; 2013 Tax Ct. Summary LEXIS 89;

November 6, 2013, Filed

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

Decision will be entered for respondent as to the deficiency and for petitioners as to the addition to tax under section 6662(a).

Ronald P. Weiss, for petitioners.

Michael R. Fiore and Carlton W. King, for respondent.

PANUTHOS, Chief Special…