Legal Opinion
COCCIA v. COMMISSIONER
United States Tax Court
Decided November 18, 2004No. 9357-03SUnpublished
1Opinion of the Court
THOMAS N. COCCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
COCCIA v. COMMISSIONER
No. 9357-03S
United States Tax Court
T.C. Summary Opinion 2004-159; 2004 Tax Ct. Summary LEXIS 103;
November 18, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Thomas N. Coccia, Pro se.
Jason M. Kuratnick, for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless…
2Cases cited15 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
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Hradesky v. CommissionerUnited States Tax Court · 1975
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