United States Tax Court September 12, 2007, No. 3787-06S (Ali v. Comm'r)

T.C. Summary Opinion 2007-163

UNITED STATES TAX COURT

ALI AND ARLENE MOHAMMADPOUR, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3787-06S. Filed September 12, 2007.

Ali Mohammadpour, pro se.

Emly B. Berndt, for respondent.

JACOBS, 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.