Legal Opinion
Levine v. Comm'r
United States Tax Court
Decided August 7, 2017No. Docket No. 21041-15SUnpublished
1Opinion of the Court
IVAN LEVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Levine v. Comm'r
Docket No. 21041-15S
United States Tax Court
T.C. Summary Opinion 2017-60; 2017 Tax Ct. Summary LEXIS 60;
August 7, 2017, Filed
Decision will be entered under Rule 155.
Ivan Levine, Pro se.
Sandeep Singh and Trent D. Usitalo, for respondent.
LEYDEN, Special Trial Judge.
LEYDEN
SUMMARY OPINION
LEYDEN, Special Trial 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 Pursuant to section 7463(b), the decision to be entered is not…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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