Legal Opinion
Garcia v. Comm'r
United States Tax Court
Decided September 9, 2009No. 30831-08SUnpublished
1Opinion of the Court
KENNETH O. AND ALTHEA C. GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garcia v. Comm'r
No. 30831-08S
United States Tax Court
T.C. Summary Opinion 2009-141; 2009 Tax Ct. Summary LEXIS 142;
September 9, 2009, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Kenneth O. Garcia and Althea C. Garcia, Pro sese.
Adam C. Silva, for respondent.
Laro, David
DAVID LARO
LARO, 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 Pursuant…
2Cases cited5 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Sego v. CommissionerUnited States Tax Court · 2000
- Craig v. Comm'rUnited States Tax Court · 2002
- Olsen v. United StatesCourt of Appeals for the First Circuit · 2005
- McCall v. Comm'rUnited States Tax Court · 2009