Legal Opinion
Carlson v. Comm'r
United States Tax Court
Decided March 31, 2008No. 9071-05SUnpublished
1Opinion of the Court
DAVID K. CARLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carlson v. Comm'r
No. 9071-05S
United States Tax Court
T.C. Summary Opinion 2008-32; 2008 Tax Ct. Summary LEXIS 34;
March 31, 2008, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
David K. Carlson, Pro se.
Catherine L. Campbell, for respondent.
Wherry, Robert A., Jr.
ROBERT A. WHERRY, JR.
WHERRY, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. 1 Pursuant to section…
2Cases cited23 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
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