T.C. Summary Opinion 2008-27 UNITED STATES TAX COURT DEMPSIE WORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22104-05S. Filed March 11, 2008. Dempsie Word, pro se. G. Chad Barton, 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.Page: Previous 1 2 3 4 5 6 NextLast modified: March 27, 2008