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.
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Last modified: November 10, 2007