T.C. Summary Opinion 2007-78 UNITED STATES TAX COURT JAMES EDWARD TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Filed May 22, 2007.Docket No. 601-06S. James Edward Taylor, pro se. Aaron D. Gregory, for respondent. COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 Pursuant to the provisions of section 7463(b), the decision to be entered is not reviewable 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 NextLast modified: November 10, 2007