Shri G. v. Comm'r

SHRI G. AND SUDHA AGARWAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Shri G. v. Comm'r

No. 12670-07S

United States Tax Court

T.C. Summary Opinion 2009-29; 2009 Tax Ct. Summary LEXIS 29;

March 2, 2009., Filed

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

Shri G. and Sudha Agarwal, Pro sese.

Kris H. An, for respondent.

Dean, John F.

JOHN F. DEAN

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