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 opinion
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Last modified: November 10, 2007