Chisolm v. Comm'r
United States Tax Court
1Opinion of the Court
JOHN H. CHISOLM AND DIONNE CHISOLM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chisolm v. Comm'r
Docket No. 27607-12S
United States Tax Court
2014 Tax Ct. Summary LEXIS 47;
May 7, 2014, 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 under Rule 155.
John H. Chisolm, Pro se.
Dionne Chisolm, Pro se.
William John Gregg, for respondent.
DEAN, Special Trial Judge.
DEAN
SUMMARY OPINION
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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