Robert H. Martin - Page 2

                            T.C. Summary Opinion 2007-47                              

                               UNITED STATES TAX COURT                                

                           ROBERT H. MARTIN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5908-05S.     Filed March 26, 2007.                         

               Robert H. Martin, pro se.                                              
               Mary Ann Waters, for respondent.                                       

               COUVILLION, Special Trial Judge:  This case was heard                  
          pursuant to section 7463 of the Internal Revenue Code in effect             
          at the time the petition was filed.1  Pursuant to section                   
          7463(b), the decision to be entered is not reviewable by any                

               1Unless otherwise indicated, all subsequent section                    
          references are to the Internal Revenue Code in effect for the               
          year at issue.  All Rule references are to the Tax Court Rules of           
          Practice and Procedure.                                                     

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Last modified: November 10, 2007