Legal Opinion
Kourouma v. Comm'r
United States Tax Court
Decided September 11, 2008No. 20515-06SUnpublished
1Opinion of the Court
MOUSSA I. KOUROUMA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kourouma v. Comm'r
No. 20515-06S
United States Tax Court
2008 Tax Ct. Summary LEXIS 120; 2008 T.C. Summary Opinion 120;
September 11, 2008, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Moussa I. Kourouma, Pro se.
Harry J. Negro and JoAnn F. Zidanic, for respondent.
Jacobs, Julian I.
JULIAN I. JACOBS
JACOBS, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed.…
2Cases cited8 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
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