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BEECH v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 1948-11S.

T.C. Summary Opinion 2012-74

CHARLES GRANT BEECH AND ELIZABETH A. BEECH, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed July 26, 2012.

Attorney(s) appearing for the Case

Charles Grant Beech and Elizabeth A. Beech, pro se.

L. Katrine Shelton, for respondent.

SUMMARY OPINION

DEAN, 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. 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. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect...

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