Legal Opinion
GILMORE v. COMMISSIONER
United States Tax Court
Decided March 31, 2005No. 17649-03SUnpublished
1Opinion of the Court
KENNETH E. GILMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GILMORE v. COMMISSIONER
No. 17649-03S
United States Tax Court
T.C. Summary Opinion 2005-38; 2005 Tax Ct. Summary LEXIS 65;
March 31, 2005, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Kenneth E. Gilmore, Pro se.
Daniel N. Price, for respondent.
Goldberg, Stanley J.
STANLEY J. GOLDBERG
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was filed.…
2Cases cited8 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. TowerSupreme Court of the United States · 1946
- Edward J. Richardson v. Commissioner of Internal Revenue, Irene E. Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Estate of Goldman v. CommissionerUnited States Tax Court · 1999
- Kean v. Comm'rUnited States Tax Court · 2003
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