Legal Opinion
Jarrett v. Comm'r
United States Tax Court
Decided July 31, 2008No. Nos. 4873-06S, 4874-06SUnpublished
1Opinion of the Court
REGINALD JARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jarrett v. Comm'r
Nos. 4873-06S, 4874-06S
United States Tax Court
T.C. Summary Opinion 2008-94; 2008 Tax Ct. Summary LEXIS 95;
July 31, 2008, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Reginald Jarrett and Thomas Jarrett, Pro sese.
Jeanne Gramling, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
SWIFT, Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petitions…
2Cases cited13 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Rice's Toyota World, Inc. v. CommissionerUnited States Tax Court · 1983
- Winn-Dixie Stores v. Comm'rUnited States Tax Court · 1999
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