Legal Opinion
BLANKSON v. COMMISSIONER
United States Tax Court
Decided February 14, 2003No. 10845-00SUnpublished
1Opinion of the Court
FLORENCE C. BLANKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BLANKSON v. COMMISSIONER
No. 10845-00S
United States Tax Court
T.C. Summary Opinion 2003-12; 2003 Tax Ct. Summary LEXIS 12;
February 14, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Florence C. Blankson, pro se.
Nina P. Ching, 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 cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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