Gale Jordan 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 2013-91

UNITED STATES TAX COURT GALE JORDAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LORA A. JARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 3058-12S, 3059-12S. Filed November 18, 2013. Latif Oduola-Owoo, for petitioners. Christopher D. Bradley, for respondent. SUMMARY OPINION BUCH, Judge: These cases were heard pursuant to section 7463 of the Internal Revenue Code in effect when the petitions were filed.1…