Legal Opinion

Saunders v. Comm'r

United States Tax Court

Decided September 20, 2010No. Docket Nos. 22122-05S, 3462-06SUnpublished

1Opinion of the Court

GILBERT SAUNDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Saunders v. Comm'r

Docket Nos. 22122-05S, 3462-06S.

United States Tax Court

T.C. Summary Opinion 2010-138; 2010 Tax Ct. Summary LEXIS 150;

September 20, 2010, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Decisions will be entered under Rule 155.

Lawrence J. Avallone, for petitioner.

Harry J. Negro, for respondent.

CHABOT, Judge.

CHABOT

CHABOT, Judge: These cases were heard pursuant to section 7463.1 The decisions to be entered are not reviewable by any…

2Cases cited11 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  5. Petzoldt v. CommissionerUnited States Tax Court · 1989

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