Nahhas v. Comm'r

NADA NAHHAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nahhas v. Comm'r

No. 3235-05S

United States Tax Court

T.C. Summary Opinion 2007-28; 2007 Tax Ct. Summary LEXIS 28;

February 27, 2007, Filed

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

Glenn Seiden, for petitioner. Thomas D. Yang, for respondent.

Goldberg, Stanley J.

STANLEY J. GOLDBERG

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. The…