Makhlouf v. Comm'r

MAHMOUD A. MAKHLOUF AND JANE M. MAKHLOUF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Makhlouf v. Comm'r

Docket No. 5796-15S.

United States Tax Court

T.C. Summary Opinion 2017-1; 2017 Tax Ct. Summary LEXIS 1;

January 11, 2017, Filed

Decision will be entered for respondent.

Mahmoud A. Makhlouf and Jane M. Makhlouf, Pro se.

Janet F. Appel and Derek W. Kelley, for respondent.

LAUBER, Judge.

LAUBER

SUMMARY OPINION

LAUBER, 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 Under section 7463(b), the…