Legal Opinion

Black v. Comm'r

United States Tax Court

Decided June 14, 2011No. Docket No. 8608-10SUnpublished

1Opinion of the Court

KRISTEN KATHY BLACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Black v. Comm'r

Docket No. 8608-10S

United States Tax Court

T.C. Summary Opinion 2011-69; 2011 Tax Ct. Summary LEXIS 68;

June 14, 2011, Filed

Decision will be entered for respondent.

Kristen Kathy Black, Pro se.

Nick G. Nilan, for respondent.

HAINES, Judge.

HAINES

HAINES, 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 reviewable by any other court, and this opinion shall…

2Cases cited11 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sego v. CommissionerUnited States Tax Court · 2000
  3. Woodral v. CommissionerUnited States Tax Court · 1999
  4. Giamelli v. Comm'rUnited States Tax Court · 2007
  5. Keith Orum and Cherie Orum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005

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