Fred D. Murray 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 2013-103

UNITED STATES TAX COURT FRED D. MURRAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22807-12S. Filed December 12, 2013. Gwendolyn Baptist-Hewlett, for petitioner. William B. McClendon, for respondent. SUMMARY OPINION CHIECHI, 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 Hereinafter, all section references are to the Internal…