Legal Opinion

Chisolm v. Comm'r

United States Tax Court

Decided May 7, 2014No. Docket No. 27607-12SUnpublished

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

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. Sanford v. CommissionerUnited States Tax Court · 1968
  5. William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969

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