Legal Opinion
Dewey v. Comm'r
United States Tax Court
Decided March 31, 2010No. 13650-08SUnpublished
1Opinion of the Court
JASON AND MISTY DEWEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dewey v. Comm'r
No. 13650-08S
United States Tax Court
T.C. Summary Opinion 2010-38; 2010 Tax Ct. Summary LEXIS 38;
March 31, 2010, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Jason and Misty Dewey, Pro sese.
Alicia E. Elliott, for respondent.
Ruwe, Robert P.
Ruwe, Robert P.
RUWE, Judge: This case was heard pursuant to the provisions of section 7463 1 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b),…
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- Armentrout v. CommissionerUnited States Tax Court · 1964
- Petty v. CommissionerUnited States Tax Court · 1981
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