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