Legal Opinion
Benson v. Comm'r
United States Tax Court
Decided March 13, 2008No. 7781-06SUnpublished
1Opinion of the Court
DORA MARGARET BENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Benson v. Comm'r
No. 7781-06S
United States Tax Court
T.C. Summary Opinion 2008-29; 2008 Tax Ct. Summary LEXIS 32;
March 13, 2008, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Dora Margaret Benson, Pro se.
Michael W. Lloyd, for respondent.
Armen, Robert N.
ROBERT N. ARMEN
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. 1 Pursuant to…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
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