Legal Opinion
Henao v. Comm'r
United States Tax Court
Decided February 8, 2016No. Docket No. 23394-12SUnpublished
1Opinion of the Court
JOSE G. HENAO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Henao v. Comm'r
Docket No. 23394-12S.
United States Tax Court
T.C. Summary Opinion 2016-7; 2016 Tax Ct. Summary LEXIS 7;
February 8, 2016, Filed
Decision will be entered under Rule 155.
Andrew R. Roberson and Kristina M. Gordon, for petitioner.
D. Anthony Abernathy, for respondent.
GALE, Judge.
GALE
SUMMARY OPINION
GALE, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- Commissioner v. HeiningerSupreme Court of the United States · 1943
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