Adam Jordan Winslow v. Commissioner

T.C. Summary Opinion 2020-22

UNITED STATES TAX COURT ADAM JORDAN WINSLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8755-18S. Filed August 3, 2020. Adam Jordan Winslow, pro se. Timothy B. Heavner and Chelsey M. Pearson, for respondent. SUMMARY OPINION COLVIN, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. 1 Petitioner resided in North Carolina when he filed his petition. Unless otherwise indicated, section references are to the Internal Revenue Code (Code) in (continued...)…