Legal Opinion
Anna M. Armstrong v. Commissioner
United States Tax Court
Decided September 17, 2020No. 23698-18SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2020-26
UNITED STATES TAX COURT ANNA M. ARMSTRONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23698-18S. Filed September 17, 2020. Anna M. Armstrong, pro se. Samuel M. Warren, for respondent. SUMMARY OPINION PANUTHOS, 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 was filed.1 Pursuant to section 7463(b), the decision to be entered is not 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- reviewable by any…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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