T.C. Summary Opinion 2007-164
UNITED STATES TAX COURT
JAMES J. SPUCHES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14370-06S. Filed September 12, 2007.
James J. Spuches, pro se.
John M. Janusz, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that the petition was filed. 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. Unless otherwise indicated,
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Last modified: November 10, 2007