Legal Opinion

Zhao Creigh v. Comm'r

United States Tax Court

Decided April 27, 2017No. Docket No. 31504-15SUnpublished

1Opinion of the Court

MEGAN ZHAO CREIGH AND JOHN L. CREIGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Zhao Creigh v. Comm'r

Docket No. 31504-15S.

United States Tax Court

T.C. Summary Opinion 2017-26; 2017 Tax Ct. Summary LEXIS 26;

April 27, 2017, Filed

Decision will be entered for respondent.

Megan Zhao Creigh and John L. Creigh, Pro se.

Jeffrey L. Heinkel and Emerald G. Smith, for respondent.

LEYDEN, Special Trial Judge.

LEYDEN

SUMMARY OPINION

LEYDEN, Special Trial 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…

2Cases cited16 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. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  4. Davis v. CommissionerUnited States Tax Court · 1976
  5. Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971

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