Legal Opinion
David Alan Devaleria v. Commissioner
United States Tax Court
Decided January 31, 2018No. 18396-16SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-5
UNITED STATES TAX COURT DAVID ALAN DEVALERIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18396-16S. Filed January 31, 2018. David Alan Devaleria, pro se. Sandeep Singh, Victoria Z. Gu, and Trent D. Usitalo, for respondent. 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 Pursuant to section 7463(b), the decision to be entered is not reviewable by 1 Unless otherwise indicated, section references are to the Internal…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Herring v. CommissionerUnited States Tax Court · 1976
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