T.C. Summary Opinion 2007-130
UNITED STATES TAX COURT
CHUKS ANTHONY MBANU, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12132-02S. Filed July 30, 2007.
Chuks Anthony Mbanu, pro se.
Thomas Yang, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Pursuant to section 7463(b), the decision to be entered is not
reviewable by any other court, and this opinion shall not be
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Last modified: November 10, 2007