Anderson v. Comm'r

LESTER DALE ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Anderson v. Comm'r

Docket No. 9042-10S.

United States Tax Court

T.C. Summary Opinion 2011-84; 2011 Tax Ct. Summary LEXIS 82;

July 6, 2011, Filed

Decision will be entered under Rule 155.

Lester Dale Anderson, Pro se.

Anna A. Long, for respondent.

JACOBS, Judge.

JACOBS

JACOBS, Judge: This case was heard pursuant to the provisions of section 7463 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 court, and this opinion…