Legal Opinion

Glatfelter v. Comm'r

United States Tax Court

Decided January 11, 2010No. Docket No. 29405-08SUnpublished

1Opinion of the Court

MICHAEL RAYMOND GLATFELTER, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Glatfelter v. Comm'r

Docket No. 29405-08S.

United States Tax Court

T.C. Summary Opinion 2010-2; 2010 Tax Ct. Summary LEXIS 195;

January 11, 2010, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Decision will be entered under Rule 155.

Michael Raymond Glatfelter, Sr., Pro se.

Jon D. Feldhammer, 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…

2Cases cited5 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Johanson v. CommissionerCourt of Appeals for the Ninth Circuit · 2008
  3. In Re Marriage of NewportCalifornia Court of Appeal · 1984
  4. Ribera v. CommissionerUnited States Tax Court · 1997
  5. Stedman v. Comm'rUnited States Tax Court · 2008

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