Legal Opinion

Harris v. Comm'r

United States Tax Court

Decided October 3, 2017No. Docket No. 15433-16SUnpublished

1Opinion of the Court

ERIC ALAN HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Harris v. Comm'r

Docket No. 15433-16S.

United States Tax Court

T.C. Summary Opinion 2017-77; 2017 Tax Ct. Summary LEXIS 77;

October 3, 2017, Filed

Decision will be entered for respondent.

Eric Alan Harris, Pro se.

Adam B. Landy, for respondent.

PANUTHOS, Special Trial Judge.

PANUTHOS

SUMMARY OPINION

PANUTHOS, 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 section 7463(b), the decision to be entered is not…

2Cases cited7 opinions

  1. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
  2. Murphy v. Comm'rUnited States Tax Court · 2005
  3. BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
  4. Porter v. Comm'rUnited States Tax Court · 2009
  5. Pullins v. CommissionerUnited States Tax Court · 2011

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