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Legal Opinion

Jose C. Santiago & Maria L. Hernandez v. Commissioner

United States Tax Court

Decided June 10, 2013No. 18346-11SUnpublished

1Opinion of the Court

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

T.C. Summary Opinion 2013-45

UNITED STATES TAX COURT JOSE C. SANTIAGO AND MARIA L. HERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18346-11S. Filed June 10, 2013. Jose C. Santiago and Maria L. Hernandez, pro sese. Tracey B. Leibowitz, 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 -2- petition was filed.1 Pursuant to section…

2Cases cited23 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001

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