T.C. Summary Opinion 2007-119
UNITED STATES TAX COURT
DONALD RAY HARTLEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2380-06S. Filed July 17, 2007.
Donald Ray Hartley, pro se.
Lauren B. Epstein, for respondent.
ARMEN, 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.1 Pursuant to section
7463(b), the decision to be entered is not reviewable by any
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for the
taxable years at issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: November 10, 2007