Legal Opinion
Bailey v. Comm'r
United States Tax Court
Decided April 3, 2007No. 13014-05SUnpublished
1Opinion of the Court
WAYNE B. BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bailey v. Comm'r
No. 13014-05S
United States Tax Court
T.C. Summary Opinion 2007-54; 2007 Tax Ct. Summary LEXIS 54;
April 3, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Wayne B. Bailey, pro se.
Aimee R. Lobo-Berg, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
VASQUEZ, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. 1 Pursuant to section 7463(b), the…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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