Legal Opinion
Wilson v. Comm'r
United States Tax Court
Decided February 25, 2013No. Docket No. 21543-11S LUnpublishedCited by 1 opinion
1Opinion of the Court
JOEL CHRISTOPHER WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Wilson v. Comm'r
Docket No. 21543-11S L
United States Tax Court
T.C. Summary Opinion 2013-18; 2013 Tax Ct. Summary LEXIS 17;
February 25, 2013, 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.
Joel Christopher Wilson, Pro se.
Bradley C. Plovan, for respondent.
GUY, Special Trial Judge.
GUY
SUMMARY OPINION
GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 in effect when the…
2Cases cited9 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Keller v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Speltz v. Comm'rUnited States Tax Court · 2005
- Ronald J. Speltz June M. Speltz v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Joel Christopher Wilson v. CommissionerUnited States Tax Court · 2013