Legal Opinion
Tiller v. Comm'r
United States Tax Court
Decided October 2, 2017No. Docket No. 14640-16SUnpublished
1Opinion of the Court
JOSHUA BRANDON TILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Tiller v. Comm'r
Docket No. 14640-16S
United States Tax Court
T.C. Summary Opinion 2017-76; 2017 Tax Ct. Summary LEXIS 76;
October 2, 2017, Filed
Decision will be entered under Rule 155.
Joshua Brandon Tiller, Pro se.
Dean H. Wakayama, Gregory Michael Hahn, Danae M. Rawson, and Adam Z. Daheim (student), for respondent.
GUY, Special Trial Judge.
GUY
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…
2Cases cited29 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
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
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