Legal Opinion
Hopson v. Comm'r
United States Tax Court
Decided August 25, 2009No. 25584-08SUnpublished
1Opinion of the Court
KENNETH JAMES HOPSON AND LINDA S. HOPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hopson v. Comm'r
No. 25584-08S
United States Tax Court
T.C. Summary Opinion 2009-130; 2009 Tax Ct. Summary LEXIS 129;
August 25, 2009, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Kenneth James Hopson and Linda S. Hopson, Pro sese.
Katherine Lee Kosar, for respondent.
Armen, Robert N.
ROBERT N. ARMEN
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Magill v. CommissionerUnited States Tax Court · 1978
- Conrad Janis Maria G. Janis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Janis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2006
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