Legal Opinion

ABOUELNOOR v. COMMISSIONER

United States Tax Court

Decided December 5, 2005No. 16141-04Unpublished

1Opinion of the Court

SANDRA R. MURRAY AND KHALED M. ABOUELNOOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

ABOUELNOOR v. COMMISSIONER

No. 16141-04

United States Tax Court

T.C. Summary Opinion 2005-178; 2005 Tax Ct. Summary LEXIS 2;

December 5, 2005, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Sandra R. Murray and Khaled M. Abouelnoor, pro sese.

Hieu C. Nguyen, for respondent.

Armen, Robert N.

Armen, Robert N.

ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in…

2Cases cited12 opinions

  1. Huntsberry v. CommissionerUnited States Tax Court · 1984
  2. Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
  3. Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
  4. Zimmerman v. CommissionerUnited States Tax Court · 1978
  5. Owens v. CommissionerUnited States Tax Court · 1968

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