T.C. Summary Opinion 2007-112
UNITED STATES TAX COURT
JACK DANIEL CHAVEZ, SR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 23941-04S, 2374-06S. Filed July 2, 2007.
Paul S. Braun, for petitioner.
Kathleen Schlenzig, for respondent.
GOLDBERG, Special Trial Judge: These cases were
consolidated and heard pursuant to the provisions of section 7463
of the Internal Revenue Code in effect at the time the petitions
were filed. Pursuant to section 7463(b), the decisions to be
entered are not reviewable by any other court, and this opinion
shall not be treated as precedent for any other case. Unless
otherwise indicated, subsequent section references are to the
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Last modified: November 10, 2007