Andrew S. Cirbo - Page 2

                            T.C. Summary Opinion 2007-85                              

                               UNITED STATES TAX COURT                                

                           ANDREW S. CIRBO, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2444-06S.             Filed May 24, 2007.                   

               Andrew S. Cirbo, pro se.                                               
               Robert A. Varra, for respondent.                                       

               DEAN, Special Trial Judge:  This case was heard pursuant to            
          the provisions of section 7463 of the Internal Revenue Code in              
          effect at the time the petition was filed.  Unless otherwise                
          indicated, subsequent section references are to the Internal                
          Revenue Code as in effect for the year at issue, and all Rule               
          references are to the Tax Court Rules of Practice and Procedure.            
          Pursuant to section 7463(b), the decision to be entered is not              

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Last modified: November 10, 2007