T.C. Summary Opinion 2007-140
UNITED STATES TAX COURT
BURNICE JEROME DAVIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4876-06S. Filed August 13, 2007.
Burnice Jerome Davis, pro se.
Marshall R. Jones, for respondent.
VASQUEZ, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
when the petition was filed.1 Pursuant to section 7463(b), the
decision to be entered is not reviewable by any other court, and
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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Last modified: November 10, 2007