Rick Colbert & Traci Marie Kruse-Colbert v. Commissioner

T.C. Summary Opinion 2018-7

UNITED STATES TAX COURT RICK COLBERT AND TRACI MARIE KRUSE-COLBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14117-16S. Filed February 6, 2018. Rick Colbert and Traci Marie Kruse-Colbert, pro sese. Miles B. Fuller and Jeri L. Acromite, for respondent. SUMMARY OPINION LAUBER, 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 Pursu- 1 All statutory references are to the Internal Revenue Code (Code) in effect for the year in issue, and all Rule…