T.C. Summary Opinion 2007-63 UNITED STATES TAX COURT AMJAD A. SHEIKH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7379-06S. Filed April 25, 2007. Amjad A. Sheikh, pro se. Julie A. Jebe, for respondent. FOLEY, Judge: This case was heard pursuant to section 74631 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. The issue 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue.Page: Previous 1 2 3 4 NextLast modified: November 10, 2007