Gene Autry Glenn, II - Page 2

                            T.C. Summary Opinion 2007-14                              


                               UNITED STATES TAX COURT                                


                         GENE AUTRY GLENN, II, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12877-06S.            Filed January 23, 2007.               


               Gene Autry Glenn, II, pro se.                                          
               James H. Harris, Jr., for respondent.                                  



               RUWE, Judge:  This case was petitioned pursuant to section             
          74631 in effect when the petition was filed.  The decision to be            
          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.                                           



               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      




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