Legal Opinion
Edwin D. Benton & Sheila E. Benton v. Commissioner
United States Tax Court
Decided March 11, 2020Unpublished
1Opinion of the Court
T.C. Summary Opinion 2020-12
UNITED STATES TAX COURT EDWIN D. BENTON AND SHEILA E. BENTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9320-18S. Filed March 11, 2020. Steven H. Hornstein, for petitioners. Estevan D. Fernandez, for respondent. SUMMARY OPINION GUY, 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 reviewable by 1 Unless otherwise indicated, all section references are to the Internal…
2Cases cited19 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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