Legal Opinion

Boring v. Comm'r

United States Tax Court

Decided November 24, 2015No. Docket No. 13828-14SUnpublished

1Opinion of the Court

RICHARD A. BORING AND MARGARET A. BORING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boring v. Comm'r

Docket No. 13828-14S.

United States Tax Court

T.C. Summary Opinion 2015-68; 2015 Tax Ct. Summary LEXIS 72;

November 24, 2015, Filed

An order denying respondent's motion will be issued, and decision will be entered under Rule 155.

Richard A. Boring and Margaret A. Boring, Pro se.

Christopher J. Richmond, for respondent.

WHERRY, Judge.

WHERRY

SUMMARY OPINION

WHERRY, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the…

2Cases cited28 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. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. Freytag v. CommissionerSupreme Court of the United States · 1991

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