Lonnie D. Johnson, Jr. v. Commissioner

T.C. Summary Opinion 2018-31

UNITED STATES TAX COURT LONNIE D. JOHNSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11767-16S. Filed June 6, 2018. Beverly Winstead, Richard Ochran (student), and Jose Montalvo (student), for petitioner. Elizabeth M. Shaner, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall…