Legal Opinion
Franklin v. Comm'r
United States Tax Court
Decided November 4, 2013No. Docket No. 3991-11SUnpublished
1Opinion of the Court
ROBERT G. FRANKLIN AND MARIANNE L. FRANKLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Franklin v. Comm'r
Docket No. 3991-11S
United States Tax Court
T.C. Summary Opinion 2013-87; 2013 Tax Ct. Summary LEXIS 88;
November 4, 2013, 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.
Barbara R. Roller, for petitioners.
Heather K. McCluskey, for respondent.
PANUTHOS, Chief Special Trial Judge.
PANUTHOS
SUMMARY OPINION
PANUTHOS, Chief Special Trial Judge: This case was heard pursuant…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
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