Legal Opinion
Qui v. Comm'r
United States Tax Court
Decided January 12, 2015No. Docket No. 16202-13SUnpublished
1Opinion of the Court
QUI VAN PHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Qui v. Comm'r
Docket No. 16202-13S.
United States Tax Court
T.C. Summary Opinion 2015-1; 2015 Tax Ct. Summary LEXIS 15;
January 12, 2015, 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 for petitioner.
Qui Van Phan, Pro se.
Dean H. Wakayama and Connor J. Moran, for respondent.
KERRIGAN, Judge.
KERRIGAN
SUMMARY OPINION
KERRIGAN, Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect when the petition…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Baird v. CommissionerUnited States Tax Court · 1977
- Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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