Legal Opinion
Dorothea E. Beckett v. Commissioner
United States Tax Court
Decided July 1, 2020No. 2104-18SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2020-19
UNITED STATES TAX COURT DOROTHEA E. BECKETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2104-18S. Filed July 1, 2020. Dorothea E. Beckett, pro se. Victoria E. Cvek, for respondent. SUMMARY OPINION WELLS, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as precedent for any other case. Unless otherwise indicated, all…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
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