Legal Opinion
Hinson v. Comm'r
United States Tax Court
Decided June 7, 2007No. 12422-06SUnpublished
1Opinion of the Court
KENNETH W. AND WALDRAUT N. HINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hinson v. Comm'r
No. 12422-06S
United States Tax Court
T.C. Summary Opinion 2007-92; 2007 Tax Ct. Summary LEXIS 95;
June 7, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Kenneth W. Hinson, pro se. Lynn M. Curry, for respondent.
Armen, Robert N.
ROBERT N. ARMEN
ARMEN, 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…
2Cases cited6 opinions
- Canakaris v. CanakarisSupreme Court of Florida · 1980
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Sampson v. CommissionerUnited States Tax Court · 1983
- Boyd v. BoydDistrict Court of Appeal of Florida · 1985
- Berry v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
1 more not listed; retrieve them via the Exa API.