Carrick v. Comm'r

SAMUEL JOSEPH CARRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carrick v. Comm'r

Docket No. 12198-16S.

United States Tax Court

T.C. Summary Opinion 2017-56; 2017 Tax Ct. Summary LEXIS 56;

July 20, 2017, Filed

Decision will be entered for respondent.

Samuel Joseph Carrick, Pro se.

Jason T. Scott, for respondent.

PANUTHOS, Chief Special Trial Judge.

PANUTHOS

SUMMARY OPINION

PANUTHOS, Chief Special Trial 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 Pursuant to section 7463(b), the decision to be…