Legal Opinion
Harris He Wang v. Comm'r
United States Tax Court
Decided April 22, 2014No. Docket No. 4306-13SUnpublishedCited by 1 opinion
1Opinion of the Court
HARRIS HE WANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harris He Wang v. Comm'r
Docket No. 4306-13S
United States Tax Court
2014 Tax Ct. Summary LEXIS 42;
April 22, 2014, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered under Rule 155.
Harris He Wang, Pro se.
Eliezer Klein, for respondent.
GUY, Special Trial Judge.
GUY
SUMMARY OPINION
GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 in effect when the petition was filed.1 Pursuant to section 7463(b),…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Newberry v. CommissionerUnited States Tax Court · 1981
- Rolfs v. CommissionerCourt of Appeals for the Seventh Circuit · 2012
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016