Daye Calvert - Page 2

                             T.C. Summary Opinion 2007-7                              


                               UNITED STATES TAX COURT                                


                             DAYE CALVERT, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  23246-04S.          Filed January 16, 2007.                

               Daye Calvert, pro se.                                                  
               Linda A. Neal, for respondent.                                         


               COUVILLION, Special Trial Judge:  This case was heard                  
          pursuant to section 7463 in effect when the petition was filed.1            
          The decision to be entered is not reviewable by any other court,            
          and this opinion should not be cited as authority.                          



               1Unless otherwise indicated, section references hereafter              
          are to the Internal Revenue Code in effect for the year at issue.           
          This case is decided without regard to the burden of proof.  In             
          some instances, sec. 7491 shifts the burden of proof to                     
          respondent.  Since this case involves only a question of law,               
          sec. 7491 is not applicable here.                                           




Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011