United States Tax Court April 14, 2014, 19718-12S (Michael S. Tocher & Tracy A. Tocher v. Commissioner)

PURSUANT TO INTERNAL REVENUE CODE

SECTION 7463(b),THIS OPINION MAY NOT

BE TREATED AS PRECEDENT FOR ANY

OTHER CASE.

T.C. Summary Opinion 2014-34

UNITED STATES TAX COURT

MICHAEL S. TOCHER AND TRACY A. TOCHER, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 19718-12S. Filed April 14, 2014.

Michael S. Tocher and Tracy A. Tocher, pro sese.

Thomas R.