Legal Opinion

Jane E. Zdunek v. Commissioner

United States Tax Court

Decided February 20, 2013No. 27966-10SUnpublished

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 2013-13

UNITED STATES TAX COURT JANE E. ZDUNEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27966-10S. Filed February 20, 2013. Jane E. Zdunek, pro se. Robert J. Braxton, 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 cited9 opinions

Erickson v. PardusSupreme Court of the United States · 2007
HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
Estate of Horvath v. CommissionerUnited States Tax Court · 1973
Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
Estate of Emerson v. CommissionerUnited States Tax Court · 1977

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