Steven L. Jarvis and Estate of Cynthia S. Jarvis, Steven L. Jarvis, Administrator 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 2013-11

UNITED STATES TAX COURT STEVEN L. JARVIS AND ESTATE OF CYNTHIA S. JARVIS, DECEASED, STEVEN L. JARVIS, SPECIAL ADMINISTRATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24503-11S. Filed February 19, 2013. Steven L. Jarvis, pro se and for the Estate of Cynthia S. Jarvis. Najah J. Shariff, for respondent. SUMMARY OPINION KERRIGAN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code…