United States Tax Court June 11, 2012, Docket No. 27663-10S (White v. Comm'r)

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United States · · · 11-06-2012

T.C. Summary Opinion 2012-53

UNITED STATES TAX COURT

SCOTT WHITE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 27663-10S. Filed June 11, 2012.

Scott White, pro se.

Peter T. McCary, for respondent.

SUMMARY OPINION

WELLS, Judge: This case was heard pursuant to the provisions of section

7463 of the Internal Revenue Code in effect when the petition was filed.

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