T.C. Summary Opinion 2007-55
UNITED STATES TAX COURT
GERARD R. FITZGERALD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5544-05S. Filed April 11, 2007.
Gerard R. Fitzgerald, pro se.
Terry Serena, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of 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
the Internal Revenue Code in effect at relevant times.
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Last modified: November 10, 2007