T.C. Summary Opinion 2007-142
UNITED STATES TAX COURT
BAMIDELE ARIKE KOLAPO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8217-06S. Filed August 15, 2007.
Bamidele Arike Kolapo, pro se.
Carrie L. Kleinjan, for respondent.
RUWE, Judge: This case was heard pursuant to the provisions
of section 74631 of the Internal Revenue Code in effect when the
petition was filed. Pursuant to section 7463(b), the decision to
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: November 10, 2007