T.C. Summary Opinion 2007-166
UNITED STATES TAX COURT
DAVID M. AND PHYLLIS E. BROWN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6412-04S. Filed September 24, 2007.
David M. and Phyllis E. Brown, pro sese.
Randall L. Preheim, 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, all Rule references are to
the Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
year in issue.
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Last modified: November 10, 2007