McGovern v. Comm'r
United States Tax Court
1Opinion of the Court
MORGAIN MARY MCGOVERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McGovern v. Comm'r
Docket No. 8632-12S
United States Tax Court
T.C. Summary Opinion 2013-74; 2013 Tax Ct. Summary LEXIS 73;
September 19, 2013, 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.
Morgain Mary McGovern, Pro se.
Mayah Solh and Christopher Richmond, for respondent.
COHEN, Judge.
COHEN
SUMMARY OPINION
COHEN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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3Cited by1 opinion
- Morgain Mary McGovern v. CommissionerUnited States Tax Court · 2013