T.C. Summary Opinion 2007-165 UNITED STATES TAX COURT JAMES G. AND ANITA M. FORRET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4934-06S. Filed September 24, 2007. Tamara M. Skoglund, for petitioners. Frederic J. Fernandez, George W. Bezold, and Mark J. Miller, 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, subsequentPage: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007