Calvert v. Comm'r

DAYE CALVERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Calvert v. Comm'r

No. 23246-04S

United States Tax Court

T.C. Summary Opinion 2007-7; 2007 Tax Ct. Summary LEXIS 7;

January 16, 2007., Filed

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

Daye Calvert, pro se.

Linda A. Neal, for respondent.

Couvillion, D. Irvin

D. IRVIN COUVILLION

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