T.C. Summary Opinion 2007-163
UNITED STATES TAX COURT
ALI AND ARLENE MOHAMMADPOUR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3787-06S. Filed September 12, 2007.
Ali Mohammadpour, pro se.
Emly B. Berndt, for respondent.
JACOBS, Judge: This case was heard pursuant to the
provisions of 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, 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.
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Last modified: November 10, 2007