James D. Ktsanes 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 2014-85

UNITED STATES TAX COURT JAMES D. KTSANES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21592-11S. Filed September 2, 2014. James D. Ktsanes, pro se. Rachel L. Paul, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not…