T.C. Summary Opinion 2007-74
UNITED STATES TAX COURT
LAURENCE L. GRABOWSKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13861-05S. Filed May 17, 2007.
Laura Perrin (specially recognized), for petitioner.
Steven W. LaBounty, for respondent.
FOLEY, Judge: This case was heard pursuant to section 74631
of the Internal Revenue Code. Pursuant to the provisions of
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. The issues for decision are
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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Last modified: November 10, 2007