Legal Opinion
BALINO v. COMMISSIONER
United States Tax Court
Decided September 8, 2005No. 14374-03SUnpublished
1Opinion of the Court
AURORA DUQUE BALINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BALINO v. COMMISSIONER
No. 14374-03S
United States Tax Court
T.C. Summary Opinion 2005-134; 2005 Tax Ct. Summary LEXIS 14;
September 8, 2005, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Aurora Duque Balino, Pro se.
A. Gary Begun, for respondent.
Couvillion, D. Irvin.
D. IRVIN COUVILLION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when the petition was filed. 1 The decision to be entered is not reviewable…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Primuth v. CommissionerUnited States Tax Court · 1970
- Consolidated-Hammer Dry Plate & Film Co. v. CommissionerUnited States Tax Court · 1967