Legal Opinion
Dee W. Stotts v. Commissioner
United States Tax Court
Decided June 10, 2013No. 19367-11S LUnpublished
1Opinion of the Court
T.C. Summary Opinion 2013-46
UNITED STATES TAX COURT DEE W. STOTTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9824-11S L, 19367-11S L. Filed June 10, 2013. Dee W. Stotts, pro se. Amy B. Ulmer, for respondent. SUMMARY OPINION GERBER, Judge: These consolidated cases1 were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the 1 These cases were consolidated for trial and opinion by order of the Court on April 9, 2013. -2- petition was filed.2 Pursuant to section 7463(b), the decisions to be entered are not reviewable by any…
2Cases cited8 opinions
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Keller v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Fargo v. Comm'rUnited States Tax Court · 2004
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