Legal Opinion

Gilliam v. Comm'r

United States Tax Court

Decided September 15, 2010No. Docket No. 165-09LUnpublished

1Opinion of the Court

WILLIAM JEFFREY GILLIAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gilliam v. Comm'r

Docket No. 165-09L.

United States Tax Court

2010 U.S. Tax Ct. LEXIS 71;

September 15, 2010, Decided

Matthew D. Carlson, Pro se, Mather, CA.

L. Paige Marvel, Judge.

L. Paige Marvel

ORDER

Respondent's motion to dismiss for lack of jurisdiction was filed on February 26, 2009. Petitioner's opposition to respondent's motion to dismiss for lack of jurisdiction (opposition) was filed on April 1, 2009. A hearing on respondent's motion was held on May 11, 2009. Petitioner, appearing pro se, and respondent's…

2Cases cited9 opinions

  1. Naftel v. CommissionerUnited States Tax Court · 1985
  2. Craig v. Comm'rUnited States Tax Court · 2002
  3. Sarrell v. Comm'rUnited States Tax Court · 2001
  4. KENNEDY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  5. United States v. Standard Rice Co.Supreme Court of the United States · 1944

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