Legal Opinion
Liotti v. Comm'r
United States Tax Court
Decided June 20, 2011No. Docket No. 10194-08SUnpublished
1Opinion of the Court
THOMAS F. AND WENDY LIOTTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Liotti v. Comm'r
Docket No. 10194-08S
United States Tax Court
T.C. Summary Opinion 2011-73; 2011 Tax Ct. Summary LEXIS 70;
June 20, 2011, Filed
Decision will be entered for respondent.
Thomas F. Liotti, for petitioners.
Monica E. Koch, for respondent.
DEAN, Special Trial Judge.
DEAN
DEAN, 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. Pursuant to section 7463(b), the decision to be entered is not reviewable by any…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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