Jason Alan Bruce 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 2014-46

UNITED STATES TAX COURT JASON ALAN BRUCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21253-12S. Filed May 12, 2014. Jason Alan Bruce, pro se. Michael Hensley and Brian Beddingfield (student), for respondent. SUMMARY OPINION PANUTHOS, Chief 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 filed. Pursuant to section 7463(b), the…