T.C. Summary Opinion 2007-81
UNITED STATES TAX COURT
PATRICK T. MCGUINNESS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19382-05S. Filed May 24, 2007.
Patrick T. McGuinness, pro se.
Laura A. Price, for respondent.
ARMEN, Special Trial 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
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code, as amended, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: November 10, 2007