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Legal Opinion

Ada R. Santos v. Commissioner

United States Tax Court

Decided September 12, 2011No. 23737-10SUnpublished

1Opinion of the Court

T.C. Summary Opinion 2011-108

UNITED STATES TAX COURT ADA R. SANTOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23737-10S. Filed September 12, 2011. Ada R. Santos, pro se. Mark H. Howard, for respondent. SWIFT, 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 reviewable by any other court, and 1 All section references are to the Internal Revenue Code in effect for the year in issue. - 2 - this opinion shall not be…

2Cases cited4 opinions

  1. Stafford v. CommissionerUnited States Tax Court · 1966
  2. Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
  3. Turecamo v. CommissionerUnited States Tax Court · 1975
  4. Archer v. CommissionerUnited States Tax Court · 1980

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