Legal Opinion
Salesky v. Comm'r
United States Tax Court
Decided October 5, 2006No. 20376-04SUnpublished
1Opinion of the Court
LEONARD SALESKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Salesky v. Comm'r
No. 20376-04S
United States Tax Court
T.C. Summary Opinion 2006-162; 2006 Tax Ct. Summary LEXIS 65;
October 5, 2006, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Leonard Salesky, Pro se. James N. Beyer, for respondent.
Goldberg, Stanley J.
STANLEY J. GOLDBERG
GOLDBERG, 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 cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Williams v. WilliamsSupreme Court of New Jersey · 1971
- Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2005
- Kean v. Comm'rUnited States Tax Court · 2003
- Trusler v. CrooksSupreme Court of the United States · 1926
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