T.C. Summary Opinion 2007-82 UNITED STATES TAX COURT RICHARD MARK HILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3588-06S. Filed May 24, 2007. Richard Mark Hilton, pro se. Matthew A. Houtsma, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code as in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Pursuant to section 7463(b), the decision to bePage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007