Greif v. Comm'r

JAMES ANTHONY GREIF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Greif v. Comm'r

Nos. 4709-07S, 4710-07S

United States Tax Court

T.C. Summary Opinion 2009-18; 2009 Tax Ct. Summary LEXIS 18;

February 4, 2009, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Young B. Chung, for petitioners.

Alexander D. DeVitis, for respondent.

Gerber, Joel

JOEL GERBER

GERBER, Judge: These consolidated cases 1 were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petitions were filed.…