Ferko v. Comm'r

XHEVAIR FERKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ferko v. Comm'r

No. 14088-05S

United States Tax Court

T.C. Summary Opinion 2006-158; 2006 Tax Ct. Summary LEXIS 61;

September 26, 2006, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Xhevair Ferko, Pro se. Carrie L. Kleinjan, for respondent.

Ruwe, Robert P.

ROBERT P. RUWE

RUWE, Judge: This case was heard pursuant to section 7463 1 in effect when the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion should…