Legal Opinion
ROSS v. COMMISSIONER
United States Tax Court
Decided June 11, 2001No. 14285-99SUnpublished
1Opinion of the Court
THOMAS E. & DOROTHY J. ROSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ROSS v. COMMISSIONER
No. 14285-99S
United States Tax Court
T.C. Summary Opinion 2001-81; 2001 Tax Ct. Summary LEXIS 185;
June 11, 2001, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Thomas E. Ross, pro se.
Randall L. Preheim, for respondent.
Pajak, John J.
Pajak, John J.
PAJAK, 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. The…
2Cases cited4 opinions
- Hays Corp. v. CommissionerUnited States Tax Court · 1963
- The Hays Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Orlo G. Burch and Marjorie C. Burch v. United StatesCourt of Appeals for the Second Circuit · 1983
- Barr v. CommissionerUnited States Tax Court · 1989