Howard K. Hager - Page 2















                           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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