Legal Opinion
Dennis Wilson v. Commissioner
United States Tax Court
Decided September 4, 2008No. 26652-06SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2008-114
UNITED STATES TAX COURT DENNIS WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26652-06S. Filed September 4, 2008. Dennis Wilson, pro se. Elizabeth R. Proctor, for respondent. LARO, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case. Subsequent section references are to the Internal…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Boulware v. United StatesSupreme Court of the United States · 2008
- Hubert Enters. v. Comm'rUnited States Tax Court · 2005
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