Rockwood Gewanna Summerfield, Jr., (2010)

Extract

---

Rockwood Gewanna Summerfield, Jr., (2010)

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

T.C. Summary Opinion 2010-143

UNITED STATES TAX COURT ROCKWOOD GEWANNA SUMMERFIELD, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13856-09S. Filed September 23, 2010.

Peter Andrew Lowy, for petitioner. Benjamin J. Peeler, for respondent.

ARMEN, 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 filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case.

Respondent determined a deficiency in petitioner's 2006 Federal...

See the full content of this document

---