Amjad A. Sheikh - Page 2















                            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.                  





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