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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: November 10, 2007