United States Tax Court April 25, 2007, No. 7379-06S (Sheikh v. Comm'r)

T.C. Summary Opinion 2007-63

UNITED STATES TAX COURT

AMJAD A. SHEIKH, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 7379-06S. Filed April 25, 2007.

Amjad A. Sheikh, pro se.

Julie A. Jebe, for respondent.

FOLEY, Judge: This case was heard pursuant to section 74631

of the Internal Revenue Code in effect at the time the petition

was filed.