William W. Brown - Page 2
T.C. Summary Opinion 2007-141
UNITED STATES TAX COURT
WILLIAM W. BROWN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6899-06S. Filed August 14, 2007.
William W. Brown, pro se.
Kathleen K. Raup, for respondent.
RUWE, Judge: This case was heard pursuant to the provisions
of section 74631 of the Internal Revenue Code in effect when the
petition was filed. Pursuant to section 7463(b), the decision to
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
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Last modified: November 10, 2007