Legal Opinion
Powell v. Comm'r
United States Tax Court
Decided October 6, 2016No. Docket No. 9562-14SUnpublished
1Opinion of the Court
JAMES CLEMENT POWELL AND LUCY HAMRICK POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Powell v. Comm'r
Docket No. 9562-14S.
United States Tax Court
T.C. Summary Opinion 2016-66; 2016 Tax Ct. Summary LEXIS 65;
October 6, 2016, Filed
Decision will be entered under Rule 155.
James Clement Powell and Lucy Hamrick Powell, Pro se.
Timothy B. Heavner and Matthew S. Reddington, for respondent.
WELLS, Judge.
WELLS
SUMMARY OPINION
WELLS, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Winter v. Comm'rUnited States Tax Court · 2010
- Chemtech Royalty Associates, L.P. v. United StatesCourt of Appeals for the Fifth Circuit · 2016
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