T.C. Summary Opinion 2006-128
UNITED STATES TAX COURT
CHARLES HORTON DEVERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3227-05S. Filed August 21, 2006.
Charles Horton Devers, pro se.
Steven W. LaBounty, 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 The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority.
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 2002,
the taxable year in issue.
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