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Legal Opinion

Bill Lewis, Sr. & Jocelyn Irene Knowles-Lewis v. Commissioner

United States Tax Court

Decided December 23, 2014No. 17296-13SUnpublished

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 2014-112

UNITED STATES TAX COURT BILL LEWIS, SR., AND JOCELYN IRENE KNOWLES-LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17296-13S. Filed December 23, 2014. Bill Lewis, Sr., and Jocelyn Irene Knowles-Lewis, pro sese. Julie L. Payne and Connor J. Moran, for respondent. SUMMARY OPINION KERRIGAN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.…

2Cases cited6 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. Moss v. CommissionerUnited States Tax Court · 2010
  5. Lum v. Comm'rUnited States Tax Court · 2012

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