T.C. Summary Opinion 2007-198
UNITED STATES TAX COURT
HOWARD K. HAGER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7431-06S. Filed November 21, 2007.
Howard K. Hager, pro se.
Erika B. Cormier, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when 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 section references
are to the Internal Revenue Code in effect for the year in issue,
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