Legal Opinion
Yuen v. Commissioner
United States Tax Court
Decided March 19, 1999No. 16025-98PublishedCited by 20 opinions
1Opinion of the Court
OPINION
Cohen, Chief Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos pursuant to section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction. Respondent contends that the Court lacks jurisdiction under section 6404(g) to consider the petition filed in this case. As explained in greater detail below, we shall grant…
2Cases cited6 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Stanley J. Trohimovich and Anna Mae Trohimovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Odend'Hal v. CommissionerUnited States Tax Court · 1990
- Banat v. CommissionerUnited States Tax Court · 1997
- White v. CommissionerUnited States Tax Court · 1997
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Fernandez v. CommissionerUnited States Tax Court · 2000
- Johnson v. Comm'rUnited States Tax Court · 2001
- Bernal v. Comm'rUnited States Tax Court · 2003
- Corbalis v. Comm'rUnited States Tax Court · 2014
- Barnes v. Comm'rUnited States Tax Court · 2008
15 more not listed; retrieve them via the Exa API.