Donald Burden & Mary Torres v. Commissioner

T.C. Summary Opinion 2019-11

UNITED STATES TAX COURT DONALD BURDEN AND MARY TORRES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8967-16S. Filed June 24, 2019. Herald J. A. Alexander, for petitioners. David Delduco and Huiwen A. Xi, for respondent. SUMMARY OPINION HALPERN, 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 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended and in effect for 2013, and all Rule references…