T.C. Summary Opinion 2007-196
UNITED STATES TAX COURT
LUCIEN JOSEPH LARVADAIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6295-05S. Filed November 21, 2007.
Keith S. Blair, for petitioner.
C. Teddy Li, for respondent.
COUVILLION, Special Trial Judge:1 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
1 With the consent of the parties, the Chief Judge
reassigned this case, after the death of Special Trial Judge
Carleton D. Powell, to Special Trial Judge D. Irvin Couvillion
for disposition on the existing record.
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