Harris He Wang v. Commissioner

T.C. Summary Opinion 2014-39

UNITED STATES TAX COURT HARRIS HE WANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4306-13S. Filed April 22, 2014. Harris He Wang, pro se. Eliezer Klein, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 in effect when the petition was filed.1 Pursuant to section 7463(b), 1 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code), as amended and in effect for 2009 and 2010, and all Rule (continued...) -2- the decision to be entered is…