Legal Opinion

Alubunkudi v. Comm'r

United States Tax Court

Decided September 23, 2014No. Docket No. 18062-12SUnpublished

1Opinion of the Court

ADEDAYO ALUBUNKUDI AND O. ADEDOTUN ALUBUNKUDI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alubunkudi v. Comm'r

Docket No. 18062-12S

United States Tax Court

T.C. Summary Opinion 2014-97; 2014 Tax Ct. Summary LEXIS 98;

September 23, 2014, 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.

Adedayo Alubunkudi and O. Adedotun Alubunkudi, Pro se.

Kristina L. Rico, for respondent.

WHALEN, Judge.

WHALEN

SUMMARY OPINION

WHALEN, Judge: This case was heard pursuant to the provisions of…

2Cases cited15 opinions

  1. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  2. Neely v. CommissionerUnited States Tax Court · 1985
  3. Hradesky v. CommissionerUnited States Tax Court · 1975
  4. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  5. Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976

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