T.C. Summary Opinion 2007-54
UNITED STATES TAX COURT
WAYNE B. BAILEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13014-05S. Filed April 3, 2007.
Wayne B. Bailey, pro se.
Aimee R. Lobo-Berg, for respondent.
VASQUEZ, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
when the petition was filed.1 Pursuant to section 7463(b), the
decision to be entered is not reviewable by any other court, and
1 Unless otherwise indicated, section references are to the
Internal Revenue Code, and Rule references are to the Tax Court
Rules of Practice and Procedure.
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Last modified: November 10, 2007