T.C. Summary Opinion 2007-23
UNITED STATES TAX COURT
ROBERT E. AUSTIN, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12118-04S. Filed February 20, 2007.
Robert E. Austin, Jr., pro se.
Michael D. Zima, for respondent.
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7463 in effect when the petition was filed.1
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are incorporated herein by
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code as amended.
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