Legal Opinion

Deborah L. Anderson v. Commissioner

United States Tax Court

Decided March 21, 2013No. 7978-12S LUnpublished

1Opinion of the Court

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2013-24

UNITED STATES TAX COURT DEBORAH L. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7978-12S L. Filed March 21, 2013. Deborah L. Anderson, pro se. John M. Janusz, for respondent. SUMMARY OPINION RUWE, Judge: The petition in this case was filed pursuant to the provisions of section 74631 of the Internal Revenue Code. Pursuant to section 7463(b), the 1 Unless otherwise indicated, all section references are to the Internal…

2Cases cited16 opinions

Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
Goza v. CommissionerUnited States Tax Court · 2000
Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
Giamelli v. Comm'rUnited States Tax Court · 2007

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