Legal Opinion
HALL v. COMMISSIONER
United States Tax Court
Decided March 16, 2004No. 13109-02SUnpublished
1Opinion of the Court
HARRY ALLEN AND EVELYN SCOTT HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
HALL v. COMMISSIONER
No. 13109-02S
United States Tax Court
T.C. Summary Opinion 2004-31; 2004 Tax Ct. Summary LEXIS 33;
March 16, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Harry Allen Hall, pro se.
T. Keith Fogg, for respondent.
Couvillion, D. Irvin
Couvillion, D. Irvin
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 The…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Carl Junior Higginbotham v. United StatesCourt of Appeals for the Fourth Circuit · 1977
- Senter v. Comm'rUnited States Tax Court · 1995