Legal Opinion
Morris v. Comm'r
United States Tax Court
Decided February 3, 2016No. Docket No. 14679-14SUnpublished
1Opinion of the Court
ROBERT LEE MORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Morris v. Comm'r
Docket No. 14679-14S.
United States Tax Court
T.C. Summary Opinion 2016-6; 2016 Tax Ct. Summary LEXIS 6;
February 3, 2016, Filed
Decision will be entered under Tax Court Rule of Practice and Procedure 155.
Robert Lee Morris, for himself.
H. Elizabeth H. Downs, for respondent.
MORRISON, Judge.
MORRISON
SUMMARY OPINION
MORRISON, Judge: This case was heard pursuant to section 74631 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not…
2Cases cited13 opinions
- Addington v. TexasSupreme Court of the United States · 1979
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Mueggenborg v. WallingSupreme Court of Oklahoma · 1992
- Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
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