Legal Opinion
Ramirez v. Comm'r
United States Tax Court
Decided May 20, 2013No. Docket No. 9335-11SUnpublishedCited by 1 opinion
1Opinion of the Court
JUAN A. RAMIREZ AND REBECCA YBARRA-RAMIREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ramirez v. Comm'r
Docket No. 9335-11S
United States Tax Court
T.C. Summary Opinion 2013-38; 2013 Tax Ct. Summary LEXIS 38;
May 20, 2013, 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.
Juan A. Ramirez, Pro se.
Rebecca Ybarra-Ramirez, Pro se.
Harry J. Negro, for respondent.
JACOBS, Judge.
JACOBS
SUMMARY OPINION
JACOBS, Judge: This case was heard pursuant to the provisions of section 7463 of…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- National Labor Relations Board v. United Insurance Co. of AmericaSupreme Court of the United States · 1968
- Clackamas Gastroenterology Associates, P. C. v. WellsSupreme Court of the United States · 2003
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
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3Cited by1 opinion
- Juan A. Ramirez & Rebecca Ybarra-Ramirez v. CommissionerUnited States Tax Court · 2013