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Legal Opinion

Charles Mellor Hargreaves & Karima Hargreaves v. Commissioner

United States Tax Court

Decided May 15, 2013No. 29208-11SUnpublished

1Opinion of the Court

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2013-37

UNITED STATES TAX COURT CHARLES MELLOR HARGREAVES AND KARIMA HARGREAVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29208-11S. Filed May 15, 2013. Charles Mellor Hargreaves and Karima Hargreaves, pro sese. Shannon Edelstone, for respondent. SUMMARY OPINION HAINES, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant -2- to section…

2Cases cited7 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
  5. Heyman v. CommissionerUnited States Tax Court · 1978

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