Legal Opinion
Richard Bryan Jackson & Nora Irene Jackson v. Commissioner
United States Tax Court
Decided September 17, 2018No. 10703-16SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-43
UNITED STATES TAX COURT RICHARD BRYAN JACKSON AND NORA IRENE JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10703-16S. Filed September 17, 2018. Krzysztof Wendland, for petitioners. Jonathan Bartolomei, Monica E. Koch, and Aaron M. Greenberg, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was -2- filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Robinson v. CommissionerUnited States Tax Court · 1994
- Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
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