T.C. Summary Opinion 2007-118
UNITED STATES TAX COURT
EDMUND T. MACMURRAY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 6596-06S. Filed July 11, 2007.
Edmund T. MacMurray, pro se.
Michael Bitner, for respondent.
FOLEY, 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 be entered is not reviewable by any other court,
* This opinion replaces our previously filed opinion, T.C.
Summary Opinion 2007-90, which was withdrawn by order on July 6,
2007.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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