Doris v. Comm'r

PHILLIP DORIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Doris v. Comm'r

Docket No. 25551-09S.

United States Tax Court

T.C. Summary Opinion 2011-111; 2011 Tax Ct. Summary LEXIS 107;

September 19, 2011, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Decision will be entered under Rule 155.

Phillip Doris, Pro se.

Audra M. Dineen, for respondent.

HAINES, Judge.

HAINES

HAINES, Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section…