United States Tax Court May 7, 2014, Docket No. 5063-13S (Abelitis v. Comm'r)

JASON DANIEL ABELITIS AND JAIME ANN ABELITIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Abelitis v. Comm'r Docket No. 5063-13S United States Tax Court 2014 Tax Ct. Summary LEXIS 48; May 7, 2014, Filed PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. Decision will be entered for respondent.