Legal Opinion
Allston v. Comm'r
United States Tax Court
Decided March 7, 2007No. 15547-05SUnpublished
1Opinion of the Court
TRENT DESHAWN ALLSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Allston v. Comm'r
No. 15547-05S
United States Tax Court
T.C. Summary Opinion 2007-37; 2007 Tax Ct. Summary LEXIS 36;
March 7, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Trent Deshawn Allston, Pro se. Diana P. Hinton, 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 decision…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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