Legal Opinion
Francis v. Comm'r
United States Tax Court
Decided August 8, 2012No. Docket No. 19986-10SUnpublished
1Opinion of the Court
KENNETH MICHAEL FRANCIS AND SEDEF TARLAN FRANCIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Francis v. Comm'r
Docket No. 19986-10S.
United States Tax Court
T.C. Summary Opinion 2012-79; 2012 Tax Ct. Summary LEXIS 75;
August 8, 2012, 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 for respondent.
Kenneth Michael Francis, Pro se.
Mistala G. Merchant and Maggie Stehn (student), for respondent.
ARMEN, Special Trial Judge.
ARMEN
SUMMARY OPINION
ARMEN, Special Trial Judge: This case was heard…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
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