T.C. Summary Opinion 2007-157 UNITED STATES TAX COURT JEFFREY SANDOR ORLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11456-06S. Filed September 6, 2007. Jeffrey Sandor Orling, pro se. Michelle L. Maniscalco, for respondent. GOEKE, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code. Unless otherwise indicated all section references are to the Internal Revenue Code in effect when the petition was filed, and all Rule references are to the Tax Court Rules of Practice and Procedure. Pursuant to section 7463(b), the decision to be entered is notPage: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007