Legal Opinion

Byrd v. Comm'r

United States Tax Court

Decided June 29, 2010No. Docket No. 24201-05SUnpublished

1Opinion of the Court

SHANNON B. AND RITA L. BYRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Byrd v. Comm'r

Docket No. 24201-05S.

United States Tax Court

T.C. Summary Opinion 2010-87; 2010 Tax Ct. Summary LEXIS 108;

June 29, 2010, Filed

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

Decision will be entered under Rule 155.

Shannon B. Byrd and Rita L. Byrd, Pro se.

Beth A. Nunnink, for respondent.

CARLUZZO, Special Trial Judge.

CARLUZZO

CARLUZZO, Special Trial Judge: This case for the redetermination of deficiencies was heard pursuant to the…

2Cases cited12 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. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968

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