Legal Opinion
James H. Dunlap & Eileen M. Dunlap v. Commissioner
United States Tax Court
Decided February 18, 2020Unpublished
1Opinion of the Court
T.C. Summary Opinion 2020-10
UNITED STATES TAX COURT JAMES H. DUNLAP AND EILEEN M. DUNLAP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5811-17S. Filed February 18, 2020. James H. Dunlap and Eileen M. Dunlap, pro sese. Amy Chang and Gregory Michael Hahn, for respondent. SUMMARY OPINION GERBER, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times. -2- Pursuant to…
2Cases cited6 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Robert E. Milligan v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Jackson v. CommissionerUnited States Tax Court · 1997
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