Legal Opinion
Wilson v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 23, 2003No. 02-74144; Tax Court Nos. 3620-96, 3621-96PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM**
Oliver W. and Edna D. Wilson, husband and wife, appeal pro se the tax court’s judgment upholding federal income tax deficiencies for 1992 and 1993. We have jurisdiction pursuant to 26 U.S.C. § 7482(a). We affirm.
The tax court properly determined that it had jurisdiction over the parties and subject matter in this case. See 26 U.S.C. §§ 6213, 6214 & 7442; see also Freytag v. Comm’r, 110 T.C. 35, 40-41, 1998 WL 44076 (1998). The record does not support petitioners’ contention that their federal income tax liability was discharged in any of their bankruptcy proceedings. See 11 U.S.C.…
2Cases cited4 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Marlene Eberle, and Robert Kiser v. City of Anaheim Anaheim Police Department P. Shepard Hagenson MonsoorCourt of Appeals for the Ninth Circuit · 1990
- Seymour Sacks Star Sacks v. Commissioner, Internal Revenue Service, Michael R. Geyser Joyce Geyser v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Freytag v. CommissionerUnited States Tax Court · 1998
3Cited by7 opinions
- Bergdale v. Comm'rUnited States Tax Court · 2014
- Broz v. Comm'rUnited States Tax Court · 2011
- Zdunek v. Comm'rUnited States Tax Court · 2013
- Broz v. Comm'rUnited States Tax Court · 2011
- Jane E. Zdunek v. CommissionerUnited States Tax Court · 2013
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