T.C. Summary Opinion 2007-192 UNITED STATES TAX COURT GREGORY J. FARRIS, Petitioner v. COMMISSIONER OF THE INTERNAL REVENUE, Respondent Docket No. 4631-06S. Filed November 13, 2007. Gregory J. Farris, pro se. Daniel D. Ryan, for respondent. CARLUZZO, Special Trial Judge: This case for the redetermination of deficiencies was heard pursuant to the provisions of section 7463.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, 1 Unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: March 27, 2008