Bruce v. Comm'r

JASON ALAN BRUCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bruce v. Comm'r

Docket No. 21253-12S

United States Tax Court

2014 Tax Ct. Summary LEXIS 49;

May 12, 2014, Filed

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

Decision will be entered for respondent as to the deficiency and for petitioner as to the accuracy-related penalty under section 6662(a).

Jason Alan Bruce, Pro se.

Michael Hensley and Brian Beddingfield (student), for respondent.

PANUTHOS, Chief Special Trial Judge.

PANUTHOS

SUMMARY OPINION

PANUTHOS, Chief…