Legal Opinion

James Edward Bradley, Jr. & Margaret Letitia Hayes-Hunter v. Commissioner

United States Tax Court

Decided March 19, 2018No. 1053-17SUnpublished

1Opinion of the Court

T.C. Summary Opinion 2018-13

UNITED STATES TAX COURT JAMES EDWARD BRADLEY, JR., AND MARGARET LETITIA HAYES- HUNTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1053-17S. Filed March 19, 2018. James Edward Bradley, Jr., and Margaret Letitia Hayes-Hunter, pro sese. Joseph T. Maher, Jr., for respondent. SUMMARY OPINION PANUTHOS, 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 7463(b), the decision to be entered is not reviewable by any other…

2Cases cited8 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. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. Gustafson v. Alloyd Co.Supreme Court of the United States · 1995

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