Kenneth W. and Waldraut N.Hinson - Page 2















                            T.C. Summary Opinion 2007-92                              


                               UNITED STATES TAX COURT                                


                  KENNETH W. AND WALDRAUT N. HINSON, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12422-06S.            Filed June 7, 2007.                   

               Kenneth W. Hinson, pro se.                                             
               Lynn M. Curry, 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                
          other court, and this opinion shall not be treated as precedent             
          for any other case.                                                         


               1  Unless otherwise indicated, all subsequent section                  
          references are to the Internal Revenue Code in effect for 2003.             





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