Legal Opinion
Fuentes v. Comm'r
United States Tax Court
Decided March 23, 2009No. 16020-07SUnpublished
1Opinion of the Court
FREDDY W. FUENTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fuentes v. Comm'r
No. 16020-07S
United States Tax Court
T.C. Summary Opinion 2009-39; 2009 Tax Ct. Summary LEXIS 39;
March 23, 2009., Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Freddy W. Fuentes, Pro se.
Elizabeth S. Martini and Michael Shelton (student), for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code (Code) in effect when the petition…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Sanford v. CommissionerUnited States Tax Court · 1968
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