Legal Opinion
Abdeia Hassan v. Commissioner
United States Tax Court
Decided December 6, 2018No. 14565-17S, 14566-17SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-56
UNITED STATES TAX COURT ABDEIA HASSAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 14565-17S, 14566-17S.1 Filed December 6, 2018. Abdeia Hassan, pro se. Monica E. Koch and Aaron M. Greenberg, for respondent. SUMMARY OPINION GUY, Special Trial Judge: These cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the 1 These cases were consolidated for purposes of trial, briefing, and opinion. -2- petitions were filed.2 Pursuant to section 7463(b), the decisions to be entered are not reviewable…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Von Tersch v. CommissionerUnited States Tax Court · 1967
- Rowe v. Comm'rUnited States Tax Court · 2007
2 more not listed; retrieve them via the Exa API.