Greg Griffin - Page 2
















                            T.C. Summary Opinion 2007-173                             


                               UNITED STATES TAX COURT                                


                             GREG GRIFFIN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5870-06S.             Filed October 9, 2007.                


               Greg Griffin, pro se.                                                  
               Karen N. Sommers, for respondent.                                      


               DEAN, 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, subsequent                 







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Last modified: November 10, 2007