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.Page: Previous 1 2 3 4 5 6 NextLast modified: November 10, 2007