United States Tax Court March 26, 2009, No. 15409-07S (Suiter v. Comm'r)

T.C. Summary Opinion 2009-44

UNITED STATES TAX COURT

JEFFERY ALLEN SUITER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 15409-07S. Filed March 26, 2009.

Jeffery Allen Suiter, pro se.

Terra-Lynn Zentara, for respondent.

GALE, Judge: This case was heard pursuant to the provisions

of section 7463 of the Internal Revenue Code in effect when the

petition was filed.