Legal Opinion

Colleen C. Cheramie v. Commissioner

United States Tax Court

Decided November 20, 2013No. 1817-12SUnpublished

1Opinion of the Court

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

T.C. Summary Opinion 2013-92

UNITED STATES TAX COURT COLLEEN C. CHERAMIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1817-12S. Filed November 20, 2013. Colleen C. Cheramie, pro se. John K. Parchman, for respondent. SUMMARY OPINION ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not…

2Cases cited13 opinions

Welch v. HelveringSupreme Court of the United States · 1933
HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
Crocker v. CommissionerUnited States Tax Court · 1989
Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996

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