Legal Opinion
Reichner v. Comm'r
United States Tax Court
Decided April 11, 2006No. 2211-05SUnpublished
1Opinion of the Court
ROBERT E. AND LORI K. REICHNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Reichner v. Comm'r
No. 2211-05S
United States Tax Court
T.C. Summary Opinion 2006-50; 2006 Tax Ct. Summary LEXIS 164;
April 11, 2006, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Robert E. and Lori K. Reichner, Pro sese.
Robert W. Dillard, for respondent.
Panuthos, Peter J.
PETER J. PANUTHOS
PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Darby v. CommissionerUnited States Tax Court · 1991
- Edward J. Richardson v. Commissioner of Internal Revenue, Irene E. Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Estate of Goldman v. CommissionerUnited States Tax Court · 1999
- Tanner v. Comm'rUnited States Tax Court · 2001
4 more not listed; retrieve them via the Exa API.