Legal Opinion
LEVITT v. COMMISSIONER
United States Tax Court
Decided September 20, 2001No. 15055-99SUnpublished
1Opinion of the Court
ALAN L. LEVITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
LEVITT v. COMMISSIONER
No. 15055-99S
United States Tax Court
T.C. Summary Opinion 2001-147; 2001 Tax Ct. Summary LEXIS 253;
September 20, 2001, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Alan L. Levitt, pro se.
Ross M. Greenberg, for respondent.
Panuthos, Peter J.
Panuthos, Peter J.
PANUTHOS, CHIEF SPECIAL TRIAL JUDGE: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was…
2Cases cited16 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Tokarski v. CommissionerUnited States Tax Court · 1986
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