T.C. Summary Opinion 2007-161
UNITED STATES TAX COURT
PERRY ALAN PEDERSEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3391-05S. Filed September 10, 2007.
Perry Alan Pedersen, pro se.
Charles M. Berlau, for respondent.
WHERRY, Judge: This case was heard pursuant to 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 this opinion shall not
be treated as precedent for any other case.
1 All subsequent section references are to the Internal
Revenue Code of 1986, as amended and in effect for the taxable
year at issue. The Rule reference is to the Tax Court Rules of
Practice and Procedure.
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Last modified: November 10, 2007