Legal Opinion

Lily Hilda Soltani-Amadi & Bahman Justin Amadi v. Commissioner

United States Tax Court

Decided August 8, 2019No. 2090-18SUnpublished

1Opinion of the Court

T.C. Summary Opinion 2019-19

UNITED STATES TAX COURT LILY HILDA SOLTANI-AMADI AND BAHMAN JUSTIN AMADI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2090-18S. Filed August 8, 2019. Lily Hilda Soltani-Amadi and Bahman Justin Amadi, pro sese. Monica E. Koch, 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…

2Cases cited16 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Almendarez-Torres v. United StatesSupreme Court of the United States · 1998
  3. Marbury v. MadisonSupreme Court of the United States · 1803
  4. Connecticut National Bank v. GermainSupreme Court of the United States · 1992
  5. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955

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