T.C. Summary Opinion 2007-167
UNITED STATES TAX COURT
ROBERT THOMAS WALTERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22282-05S. Filed September 24, 2007.
Robert Thomas Walters, pro se.
Catherine S. Tyson, for respondent.
FOLEY, Judge: This case was heard pursuant to the
provisions of section 74631 of the Internal Revenue Code in
effect when 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
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: November 10, 2007