Legal Opinion
Horton v. Commissioner
United States Tax Court
Decided December 29, 1997No. Tax Ct. Dkt. No. 19647-95UnpublishedCited by 1 opinion
1Opinion of the Court
DIANE CAMERON HORTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Horton v. Commissioner
Tax Ct. Dkt. No. 19647-95
United States Tax Court
T.C. Memo 1997-572; 1997 Tax Ct. Memo LEXIS 654; 74 T.C.M. (CCH) 1480;
December 29, 1997, Filed
Decision will be entered for respondent.
Patricia Montero and Laurel M. Robinson, for respondent.
Diane Cameron Horton, pro se.
PAJAK, SPECIAL TRIAL JUDGE.
PAJAK
MEMORANDUM OPINION
PAJAK, SPECIAL TRIAL JUDGE: This case was heard pursuant to section 7443A(b)(3) of the Code, and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Hays Corp. v. CommissionerUnited States Tax Court · 1963
- The Hays Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Burkhart v. CommissionerUnited States Tax Court · 1989
3Cited by1 opinion
- Visin v. CommissionerCourt of Appeals for the Ninth Circuit · 2005