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