T.C. Summary Opinion 2007-175
UNITED STATES TAX COURT
MALCOLM ELWOOD MCCLAIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10870-00S. Filed October 17, 2007.
Malcolm Elwood McClain, pro se.
Frederick J. Lockhart, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 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,
and this opinion shall not be treated as precedent for any other
case. Unless otherwise indicated, all other section references
are to the Internal Revenue Code in effect for the years at
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Last modified: November 10, 2007