DOTSON v. COMMISSIONER

DEANNA S. DOTSON AND ROBERT L. DOTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

DOTSON v. COMMISSIONER

No. 5321-03S

United States Tax Court

T.C. Summary Opinion 2004-164; 2004 Tax Ct. Summary LEXIS 110;

December 1, 2004, Filed

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

DeAnna S. Dotson and Robert L. Dotson, Pro sese.

Peter R. Hochman, for respondent.

Thornton, Michael B.

MICHAEL B. THORNTON

THORNTON, Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code as in effect when the petition…