Shawn Timothy Hynes - Page 2














                             T.C. Summary Opinion 2008-1                              


                               UNITED STATES TAX COURT                                


                         SHAWN TIMOTHY HYNES, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


              Docket No. 3897-06S.               Filed January 2, 2008.               


              Shawn Timothy Hynes, pro se.                                            
              Karen A. Rennie and Paul Darcy, for respondent.                         


              GOLDBERG, Special Trial 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.  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 case.  Unless otherwise indicated, subsequent                 







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Last modified: March 27, 2008