Legal Opinion
Susan Corso v. Commissioner
United States Tax Court
Decided January 9, 2014No. 7676-12SUnpublished
1Opinion of the Court
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
T.C. Summary Opinion 2014-3
UNITED STATES TAX COURT SUSAN CORSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7676-12S. Filed January 9, 2014. Christopher R. K. Cawley, for petitioner. Mary P. Hamilton, for respondent. SUMMARY OPINION RUWE, Judge: The petition in this case was filed pursuant to the provisions of section 74631 of the Internal Revenue Code. Pursuant to section 7463(b), the 1 Unless otherwise indicated, all section references are to the…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wingo v. CommissionerUnited States Tax Court · 1987
- Peverill v. CommissionerUnited States Tax Court · 1986
- James M. McGaffin Iii, and Deborah McGaffin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1997