Legal Opinion
Chapman v. Comm'r
United States Tax Court
Decided October 13, 2009No. 10030-08SUnpublished
1Opinion of the Court
ELIZABETH B. CHAPMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chapman v. Comm'r
No. 10030-08S
United States Tax Court
T.C. Summary Opinion 2009-155; 2009 Tax Ct. Summary LEXIS 156;
October 13, 2009, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Elizabeth B. Chapman, Pro se.
L. Katrine Shelton, for respondent.
Gerber, Joel
GERBER JOEL
GERBER, 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),…
2Cases cited10 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- De Venney v. CommissionerUnited States Tax Court · 1985
- Powers v. CommissionerUnited States Tax Court · 1993
- Coastal Petroleum Refiners, Inc. v. CommissionerUnited States Tax Court · 1990
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