T.C. Summary Opinion 2007-179
UNITED STATES TAX COURT
LAZAR SIMOV KOVACHEVICH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 4480-06S, 4481-06S. Filed October 24, 2007.
Lazar Simov Kovachevich, pro se.
Patricia A. Rieggar, for respondent.
DEAN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time the petitions were filed.
Pursuant to section 7463(b), the decisions to be entered are not
reviewable by any other court, and this opinion shall not be
treated as precedent for any other case. Unless otherwise
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Last modified: November 10, 2007