T.C. Summary Opinion 2008-7
UNITED STATES TAX COURT
GERALD STEPHEN MACALA, II, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21605-03S. Filed January 22, 2008.
Gerald Stephen Macala, II, pro se.
Randall L. Preheim, for respondent.
VASQUEZ, 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
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: March 27, 2008