Ercolino v. Comm'r

JEFFREY ERCOLINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ercolino v. Comm'r

No. 14127-04S

United States Tax Court

T.C. Summary Opinion 2006-92; 2006 Tax Ct. Summary LEXIS 125;

May 30, 2006, Filed

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

Eugene F. Crowe (specially recognized), for petitioner.

William C. Bogardus, for respondent.

Carluzzo, Lewis R.

LEWIS R. CARLUZZO

CARLUZZO, Special Trial Judge: This case for the redetermination of a deficiency was heard pursuant to the provisions of section 7463 of the…