T.C. Summary Opinion 2007-182 UNITED STATES TAX COURT THOMAS EDWARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9025-06S. Filed October 24, 2007. John G. Pierce, for petitioner. Jeffrey S. Leuchtefeld, for respondent. PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect when the petition was filed. 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. Unless otherwise indicated, all section references are toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007