Legal Opinion
Kelly Chafin Lim v. Commissioner
United States Tax Court
Decided December 26, 2018Unpublished
1Opinion of the Court
T.C. Summary Opinion 2018-59
UNITED STATES TAX COURT KELLY CHAFIN LIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26924-17S. Filed December 26, 2018. Kelly Chafin Lim, pro se. Jay D. Adams and Sarah E. Sexton Martinez, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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