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BROWNING v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 7312-10S.

T.C. Summary Opinion 2012-121

JACKSON M. BROWNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 20, 2012.

Attorney(s) appearing for the Case

Jackson M. Browning, pro se.

Robert A. Varra, for respondent.

SUMMARY OPINION

GALE, Judge.

This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case.

Respondent determined a $3,250 deficiency in petitioner's 2007 Federal income tax. The issues for...

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