Legal Opinion
Allen A. Vest v. Commissioner
United States Tax Court
Decided April 4, 2018No. 13295-16S LUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-18
UNITED STATES TAX COURT ALLEN A. VEST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13295-16S L. Filed April 4, 2018. Allen A. Vest, pro se. Kristen I. Nygren and Susan S. Canavello, for respondent. SUMMARY OPINION NEGA, 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 1 All section references are to the Internal Revenue Code in effect at all relevant times. All monetary amounts are rounded to the nearest dollar. -2- Pursuant to section 7463(b), the…
2Cases cited5 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Jordan v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 2007
- Terry v. Comm'rUnited States Tax Court · 2016