T.C. Summary Opinion 2007-156 UNITED STATES TAX COURT MEHRDAD HAMZEYE LANGROUDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9489-06S. Filed September 5, 2007. Mehrdad Hamzeye Langroudi, pro se. James H. Harris, Jr., 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007