Legal Opinion
Bragg v. Comm'r
United States Tax Court
Decided December 13, 2010No. Docket No. 27942-09SUnpublished
1Opinion of the Court
MICHAEL WALTER BRAGG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bragg v. Comm'r
Docket No. 27942-09S.
United States Tax Court
T.C. Summary Opinion 2010-172; 2010 Tax Ct. Summary LEXIS 192;
December 13, 2010, 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 petitioner.
Michael Walter Bragg, Pro se.
Melanie E. Senick, for respondent.
ARMEN, Special Trial Judge.
ARMEN
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in…
2Cases cited9 opinions
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Peterson Marital Trust v. CommissionerUnited States Tax Court · 1994
- Truck & Equipment Corp. v. CommissionerUnited States Tax Court · 1992
- Herring v. CommissionerUnited States Tax Court · 1976
- Taylor v. CommissionerUnited States Tax Court · 1971
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