T.C. Summary Opinion 2006-167
UNITED STATES TAX COURT
DANIEL M. GRAY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23314-04S. Filed October 18, 2006.
Daniel M. Gray, pro se.
Michael E. Melone, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463. Unless otherwise indicated, all
section references are to the Internal Revenue Code in effect for
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure. The decision to be entered is
not reviewable by any other court, and this opinion should not be
cited as authority.
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