Legal Opinion
Beckey v. Comm'r
United States Tax Court
Decided March 13, 2017No. Docket No. 3149-15SUnpublished
1Opinion of the Court
SAMUEL S. BECKEY AND JENNIFER J. BECKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beckey v. Comm'r
Docket No. 3149-15S.
United States Tax Court
T.C. Summary Opinion 2017-13; 2017 Tax Ct. Summary LEXIS 13;
March 13, 2017, Filed
Decision will be entered for respondent.
Samuel S. Beckey and Jennifer J. Beckey, Pro se.
Mistala M. Cullen, for respondent.
BUCH, Judge.
BUCH
SUMMARY OPINION
BUCH, 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…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
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