T.C. Summary Opinion 2007-27
UNITED STATES TAX COURT
LORENZO BATTLE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17617-05S. Filed February 26, 2007.
Lorenzo Battle, pro se.
Frederick C. Mutter, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when the petition was filed. Unless otherwise indicated,
all subsequent 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 Procedure. The decision
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