Legal Opinion
Haag v. Comm'r
United States Tax Court
Decided June 22, 2016No. Docket No. 27956-14SUnpublished
1Opinion of the Court
CHRISTOPHER MICHAEL HAAG AND CHRISTINE ANN HAAG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Haag v. Comm'r
Docket No. 27956-14S.
United States Tax Court
T.C. Summary Opinion 2016-29; 2016 Tax Ct. Summary LEXIS 29;
June 22, 2016, Filed
Decision will be entered under Rule 155.
Andrew J. VanSingel and Lawrence C. Letkewicz, for petitioners.
Michael T. Shelton and Elizabeth A. Carlson, for respondent.
GUY, Special Trial Judge.
GUY
SUMMARY OPINION
GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition…
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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