Papa Birama Fall & Yacine Dieng 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 2013-89

UNITED STATES TAX COURT PAPA BIRAMA FALL AND YACINE DIENG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15293-12S. Filed November 14, 2013. Papa Birama Fall and Yacine Dieng, pro sese. Stephen C. Huggs and Sharyn M. Ortega, for respondent. SUMMARY OPINION PANUTHOS, Chief 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.…