T.C. Summary Opinion 2006-129
UNITED STATES TAX COURT
WARREN L. OWENS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10766-04S. Filed August 22, 2006.
Warren L. Owens, pro se.
A. Gary Begun, for respondent.
WHERRY, Judge: This case is before the Court on
respondent’s motion for summary judgment under Rule 121.1 The
petition was filed pursuant to the provisions of section 7463.
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority. The instant
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended, and Rule references
are to the Tax Court Rules of Practice and Procedure.
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