Legal Opinion
Bradley M. McGuigan & Shirley W. McGuigan v. Commissioner
United States Tax Court
Decided September 30, 2019No. 10617-17SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2019-27
UNITED STATES TAX COURT BRADLEY M. MCGUIGAN AND SHIRLEY W. MCGUIGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10617-17S. Filed September 30, 2019. Maris Baltins, for petitioners. Patsy A. Clarke, Lisa R. Jones, and Melissa D. Lang, for respondent. SUMMARY OPINION VASQUEZ, 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 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times, and all…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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