T.C. Summary Opinion 2007-162
UNITED STATES TAX COURT
WILLIE ALBERT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17520-05S. Filed September 10, 2007.
George L. Willis and Jeffrey Alberty (specially recognized),
for petitioner.
Susan S. Hu, for respondent.
DEAN, 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. Pursuant to section
7463(b), the decision to be entered is not reviewable by any
other court, and this opinion shall not be treated as precedent
for any other case. Unless otherwise indicated, subsequent
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Last modified: November 10, 2007