Legal Opinion
KWAN v. COMMISSIONER
United States Tax Court
Decided February 25, 2002No. 9761-00SUnpublished
1Opinion of the Court
WING YIU KWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
KWAN v. COMMISSIONER
No. 9761-00S
United States Tax Court
T.C. Summary Opinion 2002-16; 2002 Tax Ct. Summary LEXIS 17;
February 25, 2002, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Wing Yiu Kwan, pro se.
Charlotte A. Mitchell, for respondent.
Couvillion, D. Irvin
Couvillion, D. Irvin
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 The decision to be…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
6 more not listed; retrieve them via the Exa API.