Legal Opinion
BURTON v. COMMISSIONER
United States Tax Court
Decided September 26, 2001No. 5613-00SUnpublished
1Opinion of the Court
THOMAS W. BURTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BURTON v. COMMISSIONER
No. 5613-00S
United States Tax Court
T.C. Summary Opinion 2001-155; 2001 Tax Ct. Summary LEXIS 263;
September 26, 2001, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Thomas W. Burton, pro se.
Thomas J. Fernandez and Miriam A Howe, for respondent.
Pajak, John J.
Pajak, John J.
PAJAK, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition…
2Cases cited16 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
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Dreicer v. CommissionerUnited States Tax Court · 1982
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