Legal Opinion
Constantine v. Comm'r
United States Tax Court
Decided March 2, 2010No. 27172-07SUnpublished
1Opinion of the Court
WAYNE J. CONSTANTINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Constantine v. Comm'r
No. 27172-07S
United States Tax Court
T.C. Summary Opinion 2010-24; 2010 Tax Ct. Summary LEXIS 24;
March 2, 2010, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Wayne J. Constantine, Pro se.
Russell F. Kurdys, for respondent.
Armen, Robert N.
ROBERT N. ARMEN
ARMEN, Special Trial 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 Pursuant to…
2Cases cited13 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Woodral v. CommissionerUnited States Tax Court · 1999
- Giamelli v. Comm'rUnited States Tax Court · 2007
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