Legal Opinion
Keene v. Comm'r
United States Tax Court
Decided November 1, 2007No. 7849-06SUnpublished
1Opinion of the Court
RICHARD G. KEENE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Keene v. Comm'r
No. 7849-06S
United States Tax Court
T.C. Summary Opinion 2007-186; 2007 Tax Ct. Summary LEXIS 190;
November 1, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Richard G. Keene, Pro se.
Mark Miller and Jennifer Viken, for respondent.
Goldberg, Stanley J.
STANLEY J. GOLDBERG
GOLDBERG, Special Trial 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…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. TowerSupreme Court of the United States · 1946
- Miller v. CommissionerUnited States Tax Court · 2000
- Boltinghouse v. Comm'rUnited States Tax Court · 2003
- Frank Scarangella v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969