T.C. Summary Opinion 2007-138 UNITED STATES TAX COURT ROBERT D. AND CAROL A. BERRYMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15183-06S. Filed August 8, 2007. Robert D. and Carol A. Berryman, pro se. Ann L. Darnold, for respondent. GOEKE, Judge: This case was heard pursuant to the provisions of section 74631 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 1All section references are to the Internal Revenue Code in effect for the years at issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007