Legal Opinion
O'Connell v. Comm'r
United States Tax Court
Decided April 6, 2011No. Docket No. 4600-10SUnpublished
1Opinion of the Court
JOSE B. MAGNO AND SUSAN A. O'CONNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'Connell v. Comm'r
Docket No. 4600-10S.
United States Tax Court
T.C. Summary Opinion 2011-43; 2011 Tax Ct. Summary LEXIS 44;
April 6, 2011, Filed
Decision will be entered for respondent.
John E. Ellsworth, for petitioners.
Brett A. Saltzman, for respondent.
LARO, Judge.
LARO
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. 1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Vanicek v. CommissionerUnited States Tax Court · 1985
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