Carl Raisig 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 2013-55

UNITED STATES TAX COURT CARL RAISIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14698-11S. Filed July 11, 2013. Carl Raisig, pro se. Marissa J. Savit, for respondent. SUMMARY OPINION CARLUZZO, Special Trial Judge: The petition in this case was filed pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be 1 Unless otherwise…