                      T.C. Summary Opinion 2013-107



                      UNITED STATES TAX COURT



                   AMIR SAFAKISH, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 8032-10S.                    Filed December 23, 2013.



     This opinion was withdrawn by order dated November 24, 2014, and

replaced by T.C. Memo. 2014-242, filed November 25, 2014.
