Legal Opinion
KLEINSMITH v. COMMISSIONER
United States Tax Court
Decided June 21, 2001No. 11566-99SUnpublished
1Opinion of the Court
GARY ALLEN KLEINSMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
KLEINSMITH v. COMMISSIONER
No. 11566-99S
United States Tax Court
T.C. Summary Opinion 2001-90; 2001 Tax Ct. Summary LEXIS 194;
June 21, 2001, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Gary Allen Kleinsmith, pro se.
Robert V. Boeshaar, for respondent.
Carluzzo, Lewis R.
Carluzzo, Lewis R.
CARLUZZO, 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…
2Cases cited2 opinions
- Western Waste Indus. v. CommissionerUnited States Tax Court · 1995
- Hi-Way Dispatch, Inc. v. United StatesDistrict Court, N.D. Indiana · 1994