T.C. Summary Opinion 2008-12 UNITED STATES TAX COURT ROBERT A. EDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24370-05S. Filed February 6, 2008. Robert A. Eder, pro se. Angela J. Kennedy, for respondent. THORNTON, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any 1 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: March 27, 2008