T.C. Summary Opinion 2007-103 UNITED STATES TAX COURT ABDUL KAMARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19016-05S. Filed June 21, 2007. Allen S. Lokensky (specially recognized), for petitioner. Alex Shlivko, for respondent. NIMS, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinionPage: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007