Legal Opinion
COLTER v. COMMISSIONER
United States Tax Court
Decided March 9, 2001No. 20771-98SUnpublished
1Opinion of the Court
TRACY M. COLTER AND ROBERT N. COLTER, Jr., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
COLTER v. COMMISSIONER
No. 20771-98S
United States Tax Court
T.C. Summary Opinion 2001-27; 2001 Tax Ct. Summary LEXIS 134;
March 9, 2001., Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Tracy M. Colter and Robert N. Colter, Jr. pro sese.
Andrew M. Winkler, for respondent.
Carluzzo, Lewis R.
Carluzzo, Lewis R.
CARLUZZO, SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…
2Cases cited7 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Helvering v. OwensSupreme Court of the United States · 1939
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Pfalzgraf v. CommissionerUnited States Tax Court · 1977
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