Legal Opinion
McKinnon v. Comm'r
United States Tax Court
Decided February 7, 2013No. Docket No. 2052-11SUnpublishedCited by 1 opinion
1Opinion of the Court
MICHELLE AMY MCKINNON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McKinnon v. Comm'r
Docket No. 2052-11S
United States Tax Court
T.C. Summary Opinion 2013-8; 2013 Tax Ct. Summary LEXIS 8;
February 7, 2013, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered for respondent.
Michelle Amy McKinnon, Pro se.
Jessica R. Nolen, for respondent.
PARIS, Judge.
PARIS
SUMMARY OPINION
PARIS, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Schad v. CommissionerUnited States Tax Court · 1986
- Douglas Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- Campbell v. CommissionerUnited States Tax Court · 1997
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Michelle Amy McKinnon v. CommissionerUnited States Tax Court · 2013