T.C. Summary Opinion 2007-48
UNITED STATES TAX COURT
ROBERTSON STRONG & APGAR ARCHITECTS, PC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12504-05S. Filed March 26, 2007.
Lawrence Apgar (an officer), for petitioner.
John Janusz, for respondent.
GOLDBERG, Special Trial Judge: This case was heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. Pursuant to section
7463(b), the decision to be entered is not reviewable by any
other court, and this opinion should not be treated as precedent
for any other case. Unless otherwise indicated, subsequent
section references are to the Internal Revenue Code in effect for
the years in issue, and all Rule references are to the Tax Court
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Last modified: November 10, 2007