Legal Opinion
Martins v. Comm'r
United States Tax Court
Decided March 22, 2006No. 24166-04SUnpublished
1Opinion of the Court
HENRY B. AND ANGELA E. DAVIS MARTINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Martins v. Comm'r
No. 24166-04S
United States Tax Court
T.C. Summary Opinion 2006-43; 2006 Tax Ct. Summary LEXIS 141;
March 22, 2006, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Henry B. Martins, Pro se.
Bryan E. Sladek, for respondent.
Couvillion, D. Irvin.
D. IRVIN COUVILLION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when the petition was filed. 1 The decision to be entered is not…
2Cases cited10 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Cozzi v. CommissionerUnited States Tax Court · 1987
- Stephen Babin Betty Boehm Babin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Michael Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
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