Niski v. Comm'r

PAUL NISKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Niski v. Comm'r

Docket No. 1689-13S L

United States Tax Court

T.C. Summary Opinion 2017-33; 2017 Tax Ct. Summary LEXIS 33;

May 23, 2017, Filed

Decision will be entered for respondent.

Barry Lewis Weisman and William R. Moriarty, for petitioner.

Derek W. Kelley, Janet F. Appel, Kimberly A. Kazda, and Nina P. Ching, for respondent.

LEYDEN, Special Trial Judge.

LEYDEN

SUMMARY OPINION

LEYDEN, 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…