Legal Opinion
Corso v. Comm'r
United States Tax Court
Decided January 9, 2014No. Docket No. 7676-12SUnpublished
1Opinion of the Court
SUSAN CORSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Corso v. Comm'r
Docket No. 7676-12S
United States Tax Court
T.C. Summary Opinion 2014-3; 2014 Tax Ct. Summary LEXIS 5;
January 9, 2014, 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.
Christopher R. K. Cawley, for petitioner.
Mary P. Hamilton, for respondent.
RUWE, Judge.
RUWE
SUMMARY OPINION
RUWE, Judge: The petition in this case was filed pursuant to the provisions of section 7463 1 of the Internal Revenue Code.…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wingo v. CommissionerUnited States Tax Court · 1987
- Peverill v. CommissionerUnited States Tax Court · 1986
- James M. McGaffin Iii, and Deborah McGaffin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1997