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BAHAM v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 25666-14S.

T.C. Summary Opinion 2017-85

MATTHEW ERIC BAHAM AND JENNIFER MICHELLE BAHAM, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed November 29, 2017.

Attorney(s) appearing for the Case

Matthew Eric Baham and Jennifer Michelle Baham, pro sese.

Michael K. Park and Mark A. Nelson , for respondent.

SUMMARY OPINION

This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 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...

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