Roy v. Comm'r

GARY FREDERICK ROY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Roy v. Comm'r

Docket No. 3981-15S

United States Tax Court

T.C. Summary Opinion 2016-77; 2016 Tax Ct. Summary LEXIS 77;

November 15, 2016, Filed

Decision will be entered under Rule 155.

Gary Frederick Roy, Pro se.

Moenika N. Coleman and Linda L. Wong, for respondent.

NEGA, Judge.

NEGA

SUMMARY OPINION

NEGA, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other…