Legal Opinion
Franco v. Comm'r
United States Tax Court
Decided October 28, 2008No. 26462-06SUnpublished
1Opinion of the Court
CARLOS FRANCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Franco v. Comm'r
No. 26462-06S
United States Tax Court
T.C. Summary Opinion 2008-136; 2008 Tax Ct. Summary LEXIS 135;
October 28, 2008, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Carlos Franco, Pro se.
Kevin W. Coy, 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 7463(b), the…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Tokarski v. CommissionerUnited States Tax Court · 1986
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