Legal Opinion

Hackenberg v. Comm'r

United States Tax Court

Decided September 9, 2010No. Docket No. 19377-08SUnpublished

1Opinion of the Court

DONALD A. HACKENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hackenberg v. Comm'r

Docket No. 19377-08S.

United States Tax Court

T.C. Summary Opinion 2010-135; 2010 Tax Ct. Summary LEXIS 136;

September 9, 2010, 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.

Donald A. Hackenberg, Pro se.1

Vladislav M. Rozenzhak, for respondent.

CARLUZZO, Special Trial Judge.

CARLUZZO

CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the…

2Cases cited9 opinions

  1. Lucas v. EarlSupreme Court of the United States · 1930
  2. Estate of MacDonaldCalifornia Supreme Court · 1990
  3. Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
  4. Darby v. CommissionerUnited States Tax Court · 1991
  5. In Re Marriage of BensonCalifornia Supreme Court · 2005

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