Battle v. Comm'r

LORENZO BATTLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Battle v. Comm'r

No. 17617-05S

United States Tax Court

T.C. Summary Opinion 2007-27; 2007 Tax Ct. Summary LEXIS 27;

February 26, 2007, Filed

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

Lorenzo Battle, pro se.Frederick C. Mutter, for respondent.

Dean, John F.

JOHN F. DEAN

DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Unless otherwise indicated, all…