Legal Opinion

Contreras v. Comm'r

United States Tax Court

Decided March 29, 2010No. 21987-08SUnpublished

1Opinion of the Court

ERNESTO SALCIDO CONTRERAS AND VICTORIA LEE CONTRERAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Contreras v. Comm'r

No. 21987-08S

United States Tax Court

T.C. Summary Opinion 2010-35; 2010 Tax Ct. Summary LEXIS 36;

March 29, 2010, Filed

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

Ernesto Salcido Contreras and Victoria Lee Contreras, Pro sese.

Heather D. Horton, for respondent.

Ruwe, Robert P.

Ruwe, Robert P.

RUWE, Judge: This case was heard pursuant to the provisions of section 7463 1 of the Internal Revenue Code…

2Cases cited6 opinions

  1. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  2. Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
  3. Estate of Goldman v. CommissionerUnited States Tax Court · 1999
  4. Taylor v. CommissionerUnited States Tax Court · 1965
  5. Zinsmeister v. CommissionerCourt of Appeals for the Eighth Circuit · 2001

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