Legal Opinion
THOMPSON v. COMMISSIONER
United States Tax Court
Decided June 12, 2003No. 1365-02SUnpublished
1Opinion of the Court
JIMMY L. AND NITA N. THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
THOMPSON v. COMMISSIONER
No. 1365-02S
United States Tax Court
T.C. Summary Opinion 2003-75; 2003 Tax Ct. Summary LEXIS 74;
June 12, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Jimmy L. and Nita N. Thompson, pro sese.
Horace Crump, for respondent.
Beghe, Renato
Beghe, Renato
BEGHE, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Unless…
2Cases cited3 opinions
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- Samuel Okin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Clanton v. CommissionerUnited States Tax Court · 1995