J. Drew Koester v. Commissioner

T.C. Summary Opinion 2017-88

UNITED STATES TAX COURT J. DREW KOESTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 31028-14S. Filed December 4, 2017. J. Drew Koester, pro se. Martha Jane Weber, for respondent. SUMMARY OPINION HALPERN, 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 1 Hereinafter, unless otherwise stated, all section references are to the Internal Revenue Code of 1986, as amended. -2- Pursuant to section 7463(b), the decision to be entered is not reviewable by any…