Legal Opinion
GIRAGOSIAN v. COMMISSIONER
United States Tax Court
Decided July 26, 2005No. 16501-03SUnpublished
1Opinion of the Court
PETER AND MARGARET GIRAGOSIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GIRAGOSIAN v. COMMISSIONER
No. 16501-03S
United States Tax Court
T.C. Summary Opinion 2005-104; 2005 Tax Ct. Summary LEXIS 66;
July 26, 2005, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Peter and Margaret Giragosian, Pro se.
Thomas D. Greenaway, for respondent.
Couvillion, D. Irvin.
D. IRVIN COUVILLION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when the petition was filed. 1 The decision to be…
2Cases cited8 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Magana v. Comm'rUnited States Tax Court · 2002
- Swanson v. Comm'rUnited States Tax Court · 2003
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