Legal Opinion
KLAWITTER v. COMMISSIONER
United States Tax Court
Decided May 12, 2003No. 7491-01SUnpublished
1Opinion of the Court
JEROME J. KLAWITTER AND ANN T. KLAWITTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
KLAWITTER v. COMMISSIONER
No. 7491-01S
United States Tax Court
T.C. Summary Opinion 2003-50; 2003 Tax Ct. Summary LEXIS 49;
May 12, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
John W. Johnson and Brian A. Mills, for petitioners.
W. Lance Stodghill, for respondent.
Carluzzo, Lewis R.
Carluzzo, Lewis R.
CARLUZZO, Special Trial Judge : This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…
2Cases cited5 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. ClarkSupreme Court of the United States · 1989
- Richardson v. McNultyCalifornia Supreme Court · 1864
- Citron v. CommissionerUnited States Tax Court · 1991
- TSAKOPOULOS v. COMMISSIONERUnited States Tax Court · 2002