Legal Opinion
BLAND v. COMMISSIONER
United States Tax Court
Decided December 30, 2003No. 4187-01SUnpublished
1Opinion of the Court
OUAN BLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BLAND v. COMMISSIONER
No. 4187-01S
United States Tax Court
T.C. Summary Opinion 2003-172; 2003 Tax Ct. Summary LEXIS 176;
December 30, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Ouan Bland, pro se.
Daniel N. Price, for respondent.
Dean, John F.
Dean, John F.
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless otherwise…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Russell v. RussellTexas Supreme Court · 1993
- Diamond v. CommissionerUnited States Tax Court · 1971
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