T.C. Summary Opinion 2007-176
UNITED STATES TAX COURT
SHAWN A. FINNEGAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23643-05S. Filed October 22, 2007.
Shawn A. Finnegan, pro se.
Mark J. Miller and Eric Pearson (specially recognized), for
respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time 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, subsequent
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Last modified: November 10, 2007