Legal Opinion
Scott C. Faulk & Leigh S. Faulk v. Commissioner
United States Tax Court
Decided December 18, 2017No. 23440-16S LUnpublished
1Opinion of the Court
T.C. Summary Opinion 2017-92
UNITED STATES TAX COURT SCOTT C. FAULK AND LEIGH S. FAULK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23440-16S L. Filed December 18, 2017. Scott C. Faulk and Leigh S. Faulk, pro sese. Nicholas R. Rosado, Phillip D. Hatfield, and Michael Skeen, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by 1 Unless otherwise indicated,…
2Cases cited5 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Davis v. CommissionerUnited States Tax Court · 2000
- Washington v. Comm'rUnited States Tax Court · 2003
- Pough v. Comm'rUnited States Tax Court · 2010
- Clark v. Comm'rUnited States Tax Court · 2005