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 to
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Last modified: November 10, 2007