Phillip Scot Sutton and Lisa Marie Sutton 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 2013-6

UNITED STATES TAX COURT PHILLIP SCOT SUTTON AND LISA MARIE SUTTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14369-11S. Filed February 6, 2013. Phillip Scot Sutton, pro se. Craig A. Ashford, for respondent. SUMMARY OPINION VASQUEZ, 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 1 Unless otherwise indicated, all section…