Legal Opinion

DONOHOE v. COMMISSIONER

United States Tax Court

Decided October 17, 2002No. 8075-01SUnpublished

1Opinion of the Court

ROBERT MATTHEW DONOHOE AND JANE HAREGEWOIN DONOHOE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

DONOHOE v. COMMISSIONER

No. 8075-01S

United States Tax Court

T.C. Summary Opinion 2002-136; 2002 Tax Ct. Summary LEXIS 137;

October 17, 2002., Filed

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

Robert Matthew Donohoe, pro se.

Trent D. Usitalo, for respondent.

Powell, Carleton D.

Powell, Carleton D.

POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 1 of the Internal Revenue Code in…

2Cases cited7 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. United States v. Wells Fargo BankSupreme Court of the United States · 1988
  4. Green v. CommissionerUnited States Tax Court · 1972
  5. Zimmerman v. CommissionerUnited States Tax Court · 1978

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