Legal Opinion
Samer Mikhail & Mariana Mikhail v. Commissioner
United States Tax Court
Decided April 22, 2014No. 20199-12SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2014-40
UNITED STATES TAX COURT SAMER MIKHAIL AND MARIANA MIKHAIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20199-12S. Filed April 22, 2014. Samer Mikhail and Mariana Mikhail, pro sese. William R. Brown, Jr., for respondent. SUMMARY OPINION GUY, 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.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by 1 Unless otherwise indicated, section references are to the Internal…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
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