# Porter v. Comm'r

> United States Tax Court · May 15, 2008 · 130 T.C. 115

URL: https://www.frixlaw.com/law-library/cases/4474892

## Case

- **Full name:** SUZANNE L. PORTER, A.K.A. SUZANNE L. HOLMAN v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** May 15, 2008
- **Citations:** 130 T.C. 115; 130 T.C. No. 10; 2008 U.S. Tax Ct. LEXIS 10
- **Precedential status:** Published
- **Opinion:** Dissent by Halpernholmes
- **Judges:** "Haines, Harry A."
- **Cited by:** 54 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4474892

## How later opinions describe it (automated extraction)

- holding that the APA does not, and never has, applied to the Tax Court’s proceedings
- describing the history underlying the Tax Court’s deficiency jurisdiction
- noting de novo scope of review for cases brought under sec. 6404(h)(1)

## Opinion text

Halpern and Holmes, JJ., dissenting: Respectfully, we dissent. The majority repeats what we considered to be the error of its analysis in Ewing v. Commissioner, 122 T.C. 32, 56, 57-67 (2004) (Halpern and Holmes dissenting with respect to the scope of review appropriate to the Commissioner’s determination), vacated 439 F.3d 1009 (9th Cir. 2006). We see no need to repeat, or elaborate on, what we said in Ewing.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4474892. Public record. Not legal advice.