Craig Bryant Redding - Page 2















                            T.C. Summary Opinion 2007-134                             


                               UNITED STATES TAX COURT                                


                         CRAIG BRYANT REDDING, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 21794-05S.             Filed August 2, 2007.                


               Craig Bryant Redding, pro se.                                          
               Peggy J. Gartenbaum, Sheila Olaksen, and Georgia Graham                
          (specially recognized), for respondent.                                     


               GOEKE, Judge:  This case was heard pursuant to the                     
          provisions of section 74631 in effect at the time the petition              



               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  






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