Legal Opinion
Eckardt v. Comm'r
United States Tax Court
Decided February 10, 2011No. Docket Nos. 23830-09S, 26727-09SUnpublished
1Opinion of the Court
KATHRYN G. ECKARDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Eckardt v. Comm'r
Docket Nos. 23830-09S, 26727-09S
United States Tax Court
T.C. Summary Opinion 2011-13; 2011 Tax Ct. Summary LEXIS 12;
February 10, 2011, Filed
Decision will be entered for respondent in docket No. 23830-09S, and decision will be entered under Rule 155 in docket No. 26727-09S.
Kathryn G. Eckardt, Pro se.
Jeremy L. McPherson, for respondent.
HAINES, Judge.
HAINES
HAINES, Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Hradesky v. CommissionerUnited States Tax Court · 1975
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