Cosby v. Comm'r

SCOTT W. COSBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cosby v. Comm'r

No. 12019-05S

United States Tax Court

T.C. Summary Opinion 2007-8; 2007 Tax Ct. Summary LEXIS 8;

January 17, 2007, Filed

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

Todd C. Merchant, for petitioner.

Laura A. McKenna, for respondent.

Carluzzo, Lewis R.

LEWIS R. CARLUZZO

CARLUZZO, 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. Unless…