Legal Opinion

Dee W. Stotts v. Commissioner

United States Tax Court

Decided June 10, 2013No. 19367-11S 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 2013-46

UNITED STATES TAX COURT DEE W. STOTTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9824-11S L, 19367-11S L. Filed June 10, 2013. Dee W. Stotts, pro se. Amy B. Ulmer, for respondent. SUMMARY OPINION GERBER, Judge: These consolidated cases1 were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the 1 These cases were consolidated for trial and opinion by order of the Court on April 9,…

2Cases cited8 opinions

Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
Murphy v. Comm'rUnited States Tax Court · 2005
Keller v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
Fargo v. Comm'rUnited States Tax Court · 2004

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