T.C. Summary Opinion 2007-125
UNITED STATES TAX COURT
MAGDALENA PACHECO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7183-05S. Filed July 23, 2007.
Ned Leiba, for petitioner.
Daniel W. Layton, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when 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. Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) as in effect for the years at
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Last modified: November 10, 2007