Legal Opinion
Gist v. Comm'r
United States Tax Court
Decided August 6, 2009No. 30224-07SUnpublished
1Opinion of the Court
GEORGE AND SUSAN GIST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gist v. Comm'r
No. 30224-07S
United States Tax Court
T.C. Summary Opinion 2009-126; 2009 Tax Ct. Summary LEXIS 126;
August 6, 2009, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Carter Vest, for petitioners.
Jeremy L. McPherson, for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, Special Trial 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…
2Cases cited9 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
- Sanford v. CommissionerUnited States Tax Court · 1968
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