Wayne B. Bailey - Page 2















                            T.C. Summary Opinion 2007-54                              


                               UNITED STATES TAX COURT                                


                           WAYNE B. BAILEY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13014-05S.             Filed April 3, 2007.                 


               Wayne B. Bailey, pro se.                                               
               Aimee R. Lobo-Berg, for respondent.                                    

               VASQUEZ, Judge:  This case was heard pursuant to the                   
          provisions of section 7463 of the Internal Revenue Code in effect           
          when the petition was filed.1  Pursuant to section 7463(b), the             
          decision to be entered is not reviewable by any other court, and            




               1  Unless otherwise indicated, section references are to the           
          Internal Revenue Code, and Rule references are to the Tax Court             
          Rules of Practice and Procedure.                                            





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: November 10, 2007