Furnish v. Comm'r

JEFFREY J. FURNISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Furnish v. Comm'r

Docket No. 25690-11S

United States Tax Court

T.C. Summary Opinion 2013-81; 2013 Tax Ct. Summary LEXIS 82;

October 23, 2013, Filed

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

Decision will be entered under Rule 155.

Jeffrey J. Furnish, Pro se.

Erik W. Nelson, for respondent.

GUY, Special Trial Judge.

GUY

SUMMARY OPINION

GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in…