Legal Opinion
Janet Mioko Stovall & David Dunson v. Commissioner
United States Tax Court
Decided January 6, 2020No. 16116-17SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2020-1
UNITED STATES TAX COURT JANET MIOKO STOVALL AND DAVID DUNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16116-17S. Filed January 6, 2020. Janet Mioko Stovall and David Dunson, pro sese. Charles A. S. Wiseman, for respondent. SUMMARY OPINION PANUTHOS, 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 1 Unless otherwise indicated, subsequent section references are to the…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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