Legal Opinion
Robert R. Hammond v. Commissioner
United States Tax Court
Decided April 30, 2012No. 27374-10SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2012-38
UNITED STATES TAX COURT ROBERT R. HAMMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27374-10S. Filed April 30, 2012. Robert R. Hammond, pro se. R. Jeffrey Knight, for respondent. SUMMARY OPINION DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. 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. Unless otherwise…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kripp v. KrippSupreme Court of Pennsylvania · 2004
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2005
- D'Huy v. D'HuySupreme Court of Pennsylvania · 1990
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