T.C. Summary Opinion 2007-208 UNITED STATES TAX COURT FORREST JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21845-05S. Filed December 11, 2007. Forrest Jackson, pro se. Andrew M. Stroot and Warren P. Simonsen, for respondent. JACOBS, Judge:1 This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect 1Special Trial Judge Carleton D. Powell, to whom this case was submitted, died on Aug. 23, 2007. By order dated Aug. 30, 2007, the parties were directed to file, on or before Oct. 2, 2007, either a response consenting to the reassignment of this case or a notice objecting to the reassignment together with a motion for a new trial or a motion to supplement the record, stating reasons in support of either motion. On Oct. 2, 2007, counsel for respondent filed a response consenting to the reassignment of this case. To date, petitioner has filed no response. After allowing ample time for petitioner to file a response, the Chief Judge reassigned this case to Judge Julian I. Jacobs for disposition on the existing record.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 NextLast modified: March 27, 2008