Legal Opinion
BUCKLEY v. COMMISSIONER
United States Tax Court
Decided June 9, 2003No. 5696-02SUnpublished
1Opinion of the Court
ROBERT A. BUCKLEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BUCKLEY v. COMMISSIONER
No. 5696-02S
United States Tax Court
T.C. Summary Opinion 2003-69; 2003 Tax Ct. Summary LEXIS 70;
June 9, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Robert A. Buckley, Jr., pro se.
Kathryn K. Vetter, for respondent.
Pajak, John J.
Pajak, John J.
PAJAK, Special Trial 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. Unless…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bagley v. CommissionerUnited States Tax Court · 1985
- Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1987
- Chatterji v. CommissionerUnited States Tax Court · 1970
- Raymond B. Mitchell and Beverly Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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