Thomas Edwards - Page 2















                            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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