T.C. Summary Opinion 2007-75 UNITED STATES TAX COURT MARK LEWIS TRACTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13238-05S. Filed May 21, 2007. Mark Lewis Tracton, pro se. Horace Crump, for respondent. GALE, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007