David C. Matthews & Marcia K. Matthews 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 2014-84

UNITED STATES TAX COURT DAVID C. MATTHEWS AND MARCIA K. MATTHEWS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 28106-13S. Filed August 28, 2014. David C. Matthews and Marcia K. Matthews, pro sese. Edwin B. Cleverdon, for respondent. SUMMARY OPINION GUY, Special Trial 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 Pursuant to section…