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Legal Opinion

Juan A. Ramirez & Rebecca Ybarra-Ramirez v. Commissioner

United States Tax Court

Decided May 20, 2013No. 9335-11SUnpublished

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 2013-38

UNITED STATES TAX COURT JUAN A. RAMIREZ AND REBECCA YBARRA-RAMIREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9335-11S. Filed May 20, 2013. Juan A. Ramirez and Rebecca Ybarra-Ramirez, pro sese. Harry J. Negro, for respondent. SUMMARY OPINION JACOBS, 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 7463(b), the…

2Cases cited12 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
  3. National Labor Relations Board v. United Insurance Co. of AmericaSupreme Court of the United States · 1968
  4. Clackamas Gastroenterology Associates, P. C. v. WellsSupreme Court of the United States · 2003
  5. Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995

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