Legal Opinion
THOMAS v. COMMISSIONER
United States Tax Court
Decided July 21, 2005No. 15322-04SUnpublished
1Opinion of the Court
DWAN A. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
THOMAS v. COMMISSIONER
No. 15322-04S
United States Tax Court
T.C. Summary Opinion 2005-100; 2005 Tax Ct. Summary LEXIS 163;
July 21, 2005, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Dwan A. Thomas, Pro se.
Miriam C. Dillard, for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, Special Trial Judge: This is a case arising under sections 6015 and 7463, as in effect at the time the petition was filed. Unless otherwise indicated, subsequent section references…
2Cases cited10 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- United States v. RyersonSupreme Court of the United States · 1941
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Alt v. Comm'rUnited States Tax Court · 2002
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
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