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.
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Last modified: November 10, 2007