T.C. Summary Opinion 2007-66
UNITED STATES TAX COURT
DANIEL L. OSTROM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23680-05S. Filed April 26, 2007.
Daniel L. Ostrom, pro se.
Lisa M. Oshiro, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code of
1986 as amended. All Rule references are to the Tax Court Rules
of Practice and Procedure. 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.
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Last modified: November 10, 2007