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.Page: Previous 1 2 3 4 5 NextLast modified: November 10, 2007