T.C. Summary Opinion 2007-148
UNITED STATES TAX COURT
NORMAN P. SCHIFF, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6781-05S, 11265-05S. Filed August 27, 2007.
Norman P. Schiff, pro se.
Orsolya Kun, for respondent.
NIMS, Judge: These cases were heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
when the petitions were filed. Pursuant to section 7463(b), the
decisions to be entered are not reviewable by any other court,
and this opinion shall not be treated as precedent for any other
case. Unless otherwise indicated, all section references are to
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Last modified: November 10, 2007