T.C. Summary Opinion 2006-193
UNITED STATES TAX COURT
DANIEL HUBBARD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8207-05S. Filed December 21, 2006.
Daniel Hubbard, pro se.
Steven Josephy, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
This matter is before the Court on respondent’s Motion for
Summary Judgment filed pursuant to Rule 121, Tax Court Rules of
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