T.C. Summary Opinion 2007-194 UNITED STATES TAX COURT LINDA M. MYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23664-05S. Filed November 19, 2007. Kathryn J. Sedo and Christine Rittberg, for petitioner. Lisa R. Woods, for respondent. KROUPA, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect at the time 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. 1All section references are to the Internal Revenue Code in effect for the year at issue, unless otherwise indicated.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008