T.C. Summary Opinion 2007-150 UNITED STATES TAX COURT JOHN JOSEPH STENSGAARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23656-05S. Filed August 30, 2007. John Joseph Stensgaard, pro se. Patricia A. Komor, for respondent. DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007