Sylvester Ogbajie & Ijeoma Martha Iheke v. Commissioner

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

T.C. Summary Opinion 2013-75

UNITED STATES TAX COURT SYLVESTER OGBAJIE IHEKE AND IJEOMA MARTHA IHEKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24502-11S. Filed September 24, 2013. Sylvester Ogbajie Iheke and Ijeoma Martha Iheke, pro sese. Jon D. Feldhammer, for respondent. SUMMARY OPINION HAINES, Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 1 Unless…