Legal Opinion
Bears v. Comm'r
United States Tax Court
Decided September 5, 2007No. 11980-06SUnpublished
1Opinion of the Court
SEAN MICHAEL BEARS AND GRETA BEARS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bears v. Comm'r
No. 11980-06S
United States Tax Court
T.C. Summary Opinion 2007-153; 2007 Tax Ct. Summary LEXIS 160;
September 5, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Sean Michael Bears and Greta Bears, Pro sese.
Micheal J. Proto, for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. TowerSupreme Court of the United States · 1946
- Miller v. CommissionerUnited States Tax Court · 2000
- King v. Comm'rUnited States Tax Court · 2003
- Allen F. Kenfield v. United StatesCourt of Appeals for the Tenth Circuit · 1986