Legal Opinion
SMITH v. COMMISSIONER
United States Tax Court
Decided April 3, 2002No. 10017-00SUnpublished
1Opinion of the Court
WALLACE F. AND MI-JA H. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SMITH v. COMMISSIONER
No. 10017-00S
United States Tax Court
T.C. Summary Opinion 2002-33; 2002 Tax Ct. Summary LEXIS 33;
April 3, 2002, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Wallace F. and Mi-Ja H. Smith, pro se.
Daniel J. Parent, for respondent.
Couvillion, D. Irvin
Couvillion, D. Irvin
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was…
2Cases cited12 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Abrams v. CommissionerUnited States Tax Court · 1984
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