Legal Opinion
Czekalski v. Comm'r
United States Tax Court
Decided September 15, 2016No. Docket No. 7061-15SUnpublished
1Opinion of the Court
DIANA C. CZEKALSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Czekalski v. Comm'r
Docket No. 7061-15S
United States Tax Court
T.C. Summary Opinion 2016-56; 2016 Tax Ct. Summary LEXIS 56;
September 15, 2016, Filed
Decision will be entered under Rule 155.
Diana C. Czekalski, Pro se.
David M. Carl, for respondent.
GUY, Special Trial Judge.
GUY
SUMMARY OPINION
GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by…
2Cases cited17 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
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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