Legal Opinion
Sutton v. Comm'r
United States Tax Court
Decided February 6, 2013No. Docket No. 14369-11SUnpublishedCited by 1 opinion
1Opinion of the Court
PHILLIP SCOT SUTTON AND LISA MARIE SUTTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sutton v. Comm'r
Docket No. 14369-11S
United States Tax Court
T.C. Summary Opinion 2013-6; 2013 Tax Ct. Summary LEXIS 6;
February 6, 2013, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered under Rule 155.
Phillip Scot Sutton, Pro se.
Craig A. Ashford, for respondent.
VASQUEZ, Judge.
VASQUEZ
SUMMARY OPINION
VASQUEZ, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Pritchett v. CommissionerUnited States Tax Court · 1974
- United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Phillip Scot Sutton and Lisa Marie Sutton v. CommissionerUnited States Tax Court · 2013