T.C. Summary Opinion 2007-52 UNITED STATES TAX COURT BRAD DANIEL CLARKE, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5494-06S. Filed March 29, 2007. Brad Daniel Clarke, Sr., pro se. Susan K. Greene, for respondent. JACOBS, 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 amended. Pursuant to section 7463(b), the decision to be enteredPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007