Legal Opinion
Daniels v. Comm'r
United States Tax Court
Decided February 24, 2014No. Docket No. 5828-12SUnpublishedCited by 1 opinion
1Opinion of the Court
LEON E. DANIELS AND MARGARET I. DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Daniels v. Comm'r
Docket No. 5828-12S
United States Tax Court
T.C. Summary Opinion 2014-16; 2014 Tax Ct. Summary LEXIS 16;
February 24, 2014, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered under Rule 155.
Leon E. Daniels, Pro se.
Margaret I. Daniels, Pro se.
Alicia H. Eyler and Julie L. Payne, for respondent.
MARVEL, Judge.
MARVEL
SUMMARY OPINION
MARVEL, Judge: This case was heard pursuant to the provisions…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Leon E. Daniels & Margaret I. Daniels v. CommissionerUnited States Tax Court · 2014