Legal Opinion

Murray v. Comm'r

United States Tax Court

Decided July 11, 2012No. Docket No. 26966-10SUnpublished

1Opinion of the Court

DEAN P. MURRAY AND DIONNE A. MURRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Murray v. Comm'r

Docket No. 26966-10S

United States Tax Court

T.C. Summary Opinion 2012-66; 2012 Tax Ct. Summary LEXIS 63;

July 11, 2012, Filed

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

Decision will be entered for respondent.

Dean P. Murray and Dionne A. Murray, Pro se.

Christopher A. Pavilonis, for respondent.

GOEKE, Judge.

GOEKE

SUMMARY OPINION

GOEKE, Judge: This case was heard pursuant to the provisions of section 7463 1 of the…

2Cases cited12 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  5. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992

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