T.C. Summary Opinion 2007-80
UNITED STATES TAX COURT
DUYET MINH NGUYEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4073-06S. Filed May 23, 2007.
Duyet Minh Nguyen, pro se.
Nhi T. Luu, for respondent.
GERBER, 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. Pursuant to section
7463(b),1 the decision to be entered is not reviewable by any
1 All section references are to the Internal Revenue Code in
effect during the period at issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007