Legal Opinion
CUTTS v. COMMISSIONER
United States Tax Court
Decided January 29, 2004No. 10471-01S; No. 10472-01SUnpublishedCited by 3 opinions
1Opinion of the Court
WILLIAM J. CUTTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CUTTS v. COMMISSIONER
No. 10471-01S; No. 10472-01S
United States Tax Court
T.C. Summary Opinion 2004-8; 2004 Tax Ct. Summary LEXIS 8;
January 29, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Irvin Grodsky, for petitioners.
Linda J. Wise, for respondent.
Beghe, Renato
Beghe, Renato
BEGHE, Judge: These consolidated cases were heard pursuant to section 7463 of the Internal Revenue Code in effect when the petitions were filed.1 The decisions to be…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
33 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Tigers Eye Trading, LLC v. Comm'rUnited States Tax Court · 2012
- Tigers Eye Trading, LLC v. Comm'rUnited States Tax Court · 2012
- Tigers Eye Trading, LLC, Sentinel Advisors, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2012