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 thePage: Previous 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007