Legal Opinion
Colegrove v. Comm'r
United States Tax Court
Decided April 13, 2010No. 10171-09SUnpublished
1Opinion of the Court
JAMES THOMAS COLEGROVE AND SUSAN JANE COLEGROVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Colegrove v. Comm'r
No. 10171-09S
United States Tax Court
T.C. Summary Opinion 2010-44; 2010 Tax Ct. Summary LEXIS 45;
April 13, 2010, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
James Thomas Colegrove and Susan Jane Colegrove, Pro sese.
Randall B. Childs, for respondent.
Armen, Robert N.
Armen, Robert N.
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Badaracco v. CommissionerSupreme Court of the United States · 1984
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