T.C. Summary Opinion 2007-109
UNITED STATES TAX COURT
ABBOUD KORE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13888-06S. Filed June 26, 2007.
Abboud Kore, pro se.
Michelle M. Kwon, for respondent.
GERBER, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect at the time the petition was filed. Pursuant to section
7463(b), the decision to be entered is not reviewable by any
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect during the periods at issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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Last modified: November 10, 2007