T.C. Summary Opinion 2007-101 UNITED STATES TAX COURT STEVEN A. DYKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6488-06S. Filed June 20, 2007. Steven A. Dykes, pro se. Erin K. Salel, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code as in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case.Page: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007