Legal Opinion

Jason Michael Fite v. Commissioner

United States Tax Court

Decided February 20, 2013No. 10712-11SUnpublished

1Opinion of the Court

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2013-12

UNITED STATES TAX COURT JASON MICHAEL FITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10712-11S. Filed February 20, 2013. Jason Michael Fite, pro se. Emily Giometti, for respondent. SUMMARY OPINION 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 -2- was filed.1 Pursuant to section 7463(b), the decision to be entered is not…

2Cases cited7 opinions

Badaracco v. CommissionerSupreme Court of the United States · 1984
Commissioner v. LundySupreme Court of the United States · 1996
Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
Hays Corp. v. CommissionerUnited States Tax Court · 1963
Estate of Cowser v. CommissionerUnited States Tax Court · 1983

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