Acoba v. Comm'r

DANA L. ACOBA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Acoba v. Comm'r

Docket No. 4002-05S.

United States Tax Court

T.C. Summary Opinion 2010-64; 2010 Tax Ct. Summary LEXIS 83;

May 19, 2010, 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.

Dana L. Acoba, Pro se.

Robert V. Boeshaar, for respondent.

DEAN, Special Trial Judge.

DEAN

DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition…