Legal Opinion
Duplicki v. Comm'r
United States Tax Court
Decided December 4, 2012No. Docket No. 16533-10S LUnpublished
1Opinion of the Court
ROBERT P. DUPLICKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Duplicki v. Comm'r
Docket No. 16533-10S L.
United States Tax Court
T.C. Summary Opinion 2012-117; 2012 Tax Ct. Summary LEXIS 110;
December 4, 2012, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered for respondent.
Robert P. Duplicki, Pro se.
John M. Janusz, for respondent.
WELLS, Judge.
WELLS
SUMMARY OPINION
WELLS, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the…
2Cases cited10 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Katz v. CommissionerUnited States Tax Court · 2000
- Craig v. Comm'rUnited States Tax Court · 2002
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
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