Legal Opinion
Elizabeth Jackson Simpson & Geoffrey N. Simpson v. Commissioner
United States Tax Court
Decided May 2, 2019No. 13160-16SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2019-9
UNITED STATES TAX COURT ELIZABETH JACKSON SIMPSON AND GEOFFREY N. SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13160-16S. Filed May 2, 2019. Elizabeth Jackson Simpson and Geoffrey N. Simpson, pro sese. Victoria Z. Gu, Trent D. Usitalo, and Sandeep Singh, for respondent. SUMMARY OPINION LEYDEN, 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.1 Pursuant to section 7463(b), the decision to be entered is not 1 Unless otherwise…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
13 more not listed; retrieve them via the Exa API.