Legal Opinion
Papa Birama Fall v. Comm'r
United States Tax Court
Decided November 14, 2013No. Docket No. 15293-12SUnpublished
1Opinion of the Court
PAPA BIRAMA FALL AND YACINE DIENG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Papa Birama Fall v. Comm'r
Docket No. 15293-12S
United States Tax Court
T.C. Summary Opinion 2013-89; 2013 Tax Ct. Summary LEXIS 90;
November 14, 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 under Rule 155.
Papa Birama Fall, Pro se.
Yacine Dieng, Pro se.
Stephen C. Huggs and Sharyn M. Ortega, for respondent.
PANUTHOS, Chief Special Trial Judge.
PANUTHOS
SUMMARY OPINION
PANUTHOS, Chief Special Trial Judge:…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Jackson v. CommissionerUnited States Tax Court · 1979
- Knudsen v. Comm'rUnited States Tax Court · 2008
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