T.C. Summary Opinion 2007-135 UNITED STATES TAX COURT GARY S. AND JULIE A. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7001-04S. Filed August 2, 2007. Gary S. Brown and Julie A. Brown, pro sese. Alan H. Cooper, for respondent. CARLUZZO, Special Trial Judge: This case for the redetermination of a deficiency was heard pursuant to the provisions of section 7463.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and 1 Section references are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period, and Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007