FOSTER v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 12024-08S.

T.C. Summary Opinion 2012-90

CHARLES A. FOSTER AND SUSAN C. FOSTER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 11, 2012.


Attorney(s) appearing for the Case

Charles A. Foster and Susan C. Foster , pro sese.

Scott L. Little , for respondent.


SUMMARY OPINION

CARLUZZO, Special Trial Judge.

This case was heard pursuant to the provisions of section 7463.1 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.

In a notice of deficiency dated February 20, 2008 (notice), respondent determined a $21,148.75 deficiency in petitioners' 2003 Federal income tax...

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