T.C. Summary Opinion 2007-160 UNITED STATES TAX COURT JOHN HAYNES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20509-05S. Filed September 10, 2007. John Haynes, Jr., pro se. Dennis R. Onnen, for respondent. GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect at the time of filing. 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 1 Unless otherwise indicated, all Rule references are to the Tax Courts Rules of Practice and Procedure, and all section references are to the Internal Revenue Code, as amended.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007