Gary S. and Julie A. Brown - Page 2















                         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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