T.C. Summary Opinion 2007-16 UNITED STATES TAX COURT ROBBY GOODALE GILBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21730-04S. Filed January 30, 2007. Robby Goodale Gilbert, pro se. Robert V. Boeshaar, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when the petition was filed.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. 1Unless otherwise indicated, subsequent section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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