T.C. Summary Opinion 2007-190 UNITED STATES TAX COURT WILLIAM FRANKLIN SALZMAN II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2409-07S. Filed November 7, 2007. William Franklin Salzman II, pro se. Bruce M. Wilpon, for respondent. DAWSON, Judge: This case was heard pursuant to the provisions of 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. 1Unless otherwise indicated, all subsequent section references are to the Internal Revenue Code in effect for the year in issue.Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008