Ron William Thompson v. Commissioner

T.C. Summary Opinion 2018-11

UNITED STATES TAX COURT RON WILLIAM THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19372-16S. Filed March 12, 2018. Ron William Thompson, pro se. Jeri L. Acromite and Miles B. Fuller, for respondent. 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 Pursu- 1 All statutory references are to the Internal Revenue Code (Code) in effect for the tax year in issue, and all Rule references are to the Tax Court Rules of Practice…