T.C. Summary Opinion 2007-170 UNITED STATES TAX COURT NEIL J. NORMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22077-05S. Filed September 25, 2007. Neil J. Norman, pro se. John D. Davis and Thomas D. Travers, for respondent. WHERRY, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and 1Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007