Legal Opinion

Parker v. Comm'r

United States Tax Court

Decided June 21, 2010No. Docket No. 26478-08SUnpublished

1Opinion of the Court

DAVID CAMERON PARKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Parker v. Comm'r

Docket No. 26478-08S

United States Tax Court

T.C. Summary Opinion 2010-78; 2010 Tax Ct. Summary LEXIS 99;

June 21, 2010, 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.

David Cameron Parker, Pro se.

Anne W. Bryson, for respondent.

CHIECHI, Judge.

CHIECHI

CHIECHI, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was…

2Cases cited7 opinions

  1. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  2. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  3. International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
  4. Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
  5. Ma-Tran Corp. v. CommissionerUnited States Tax Court · 1978

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