Melanie L. Thomas-Kozak 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 2014-104

UNITED STATES TAX COURT MELANIE L. THOMAS-KOZAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 802-12S. Filed November 10, 2014. Norman D. McKellar, for petitioner. John R. Bampfield and William W. Kiessling, for respondent. SUMMARY OPINION GALE, 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 1 Unless otherwise indicated, all section…