T.C. Summary Opinion 2007-86 UNITED STATES TAX COURT BRUCE MILLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4971-05S. Filed May 29, 2007. James J. Lombardi III, for petitioner. Nina P. Ching, for respondent. CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463.1 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. 1 Section references are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period. 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