Legal Opinion
Abbott v. Comm'r
United States Tax Court
Decided June 29, 2010No. Docket No. 22749-09SUnpublished
1Opinion of the Court
RICHARD G. AND SUZUN J. ABBOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Abbott v. Comm'r
Docket No. 22749-09S.
United States Tax Court
T.C. Summary Opinion 2010-88; 2010 Tax Ct. Summary LEXIS 106;
June 29, 2010, 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 for respondent.
Richard G. and Suzun J. Abbott, Pro sese.
Richard W. Kennedy, for respondent.
GERBER, Judge.
GERBER
GERBER, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect…
2Cases cited5 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Francisco v. Comm'rUnited States Tax Court · 2002
- Bissell v. ForbesCalifornia Court of Appeal · 1905
- Francisco, John A. v. Cmsnr IRSCourt of Appeals for the D.C. Circuit · 2004