T.C. Summary Opinion 2006-189
UNITED STATES TAX COURT
JAMES K. MOYER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16838-04S. Filed December 13, 2006.
James K. Moyer, pro se.
Diane L. Worland, for respondent.
GOLDBERG, 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. The decision to be entered
is not reviewable by any other court, and this opinion should not
be cited as authority. Unless otherwise indicated, subsequent
section references are to the Internal Revenue Code in effect for
the year in issue.
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