Legal Opinion

Chambers v. Comm'r

United States Tax Court

Decided September 12, 2012No. Docket No. 1093-10SUnpublished

1Opinion of the Court

FREDERICK T. CHAMBERS AND JANICE K. CHAMBERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Chambers v. Comm'r

Docket No. 1093-10S

United States Tax Court

T.C. Summary Opinion 2012-91; 2012 Tax Ct. Summary LEXIS 87;

September 12, 2012, 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.

Frederick T. Chambers, Pro se.

Janice K. Chambers, Pro se.

Ashley D. Money, for respondent.

PARIS, Judge.

PARIS

SUMMARY OPINION

PARIS, Judge: This case was heard pursuant to the provisions of section…

2Cases cited8 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. Reily v. CommissionerUnited States Tax Court · 1969

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