Legal Opinion
SATRANG v. COMMISSIONER
United States Tax Court
Decided September 10, 2001No. 1459-00SUnpublished
1Opinion of the Court
LEROY VERNON AND ANNE J. SATRANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SATRANG v. COMMISSIONER
No. 1459-00S
United States Tax Court
T.C. Summary Opinion 2001-140; 2001 Tax Ct. Summary LEXIS 247;
September 10, 2001, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Leroy V. Satrang, pro se.
J. Anthony Hoefer, for respondent.
Laro, David
Laro, David
LARO, JUDGE: This case was heard pursuant to the provisions of section 7463 in effect when the petition was filed. The decision to be entered is not reviewable by…
2Cases cited6 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Philip Stein and Kathryne Stein, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Estate of Young v. CommissionerUnited States Tax Court · 1998
- Zielonka v. CommissionerUnited States Tax Court · 1997
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