T.C. Summary Opinion 2007-8
UNITED STATES TAX COURT
SCOTT W. COSBY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12019-05S. Filed January 17, 2007.
Todd C. Merchant, for petitioner.
Laura A. McKenna, for respondent.
CARLUZZO, 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 in effect for 2002 and Rule references are to the
Tax Court Rules of Practice and Procedure. The decision to be
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