Anthony Donyen Gray 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 2013-30

UNITED STATES TAX COURT ANTHONY DONYEN GRAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22455-11S. Filed April 16, 2013. Anthony Donyen Gray, pro se. Marissa R. Lenius, 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 -2- filed.1 Pursuant to section 7463(b), the decision to be entered is not…