Aleamoni v. Comm'r

LAWRENCE M. ALEAMONI AND MARJORIE C. ALEAMONI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Aleamoni v. Comm'r

Docket No. 10396-15S

United States Tax Court

T.C. Summary Opinion 2016-21; 2016 Tax Ct. Summary LEXIS 20;

May 12, 2016, Filed

Decision will be entered for respondent.

Lawrence M. Aleamoni and Marjorie C. Aleamoni, Pro se.

Derek S. Pratt, for respondent.

ARMEN, Special Trial Judge.

ARMEN

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 petition was filed.1 Pursuant to section…