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