Legal Opinion
Hargreaves v. Comm'r
United States Tax Court
Decided December 11, 2013No. Docket No. 22026-12SUnpublished
1Opinion of the Court
DIANE L. HARGREAVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hargreaves v. Comm'r
Docket No. 22026-12S
United States Tax Court
T.C. Summary Opinion 2013-102; 2013 Tax Ct. Summary LEXIS 103;
December 11, 2013, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
An appropriate order and decision will be entered.
Donald P. Edwards, for petitioner.
John W. Sheffield, III and Ashley Y. Smith, for respondent.
ARMEN, Special Trial Judge.
ARMEN
SUMMARY OPINION
ARMEN, Special Trial Judge: This case was heard pursuant to the…
2Cases cited20 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
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