Douglas Lemark Burse 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 2014-21

UNITED STATES TAX COURT DOUGLAS LEMARK BURSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22756-12S. Filed March 10, 2014. Douglas Lemark Burse, pro se. Lawrence D. Sledz, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not…