Legal Opinion
George Russell Reiff, Jr. & Amy Reiff v. Commissioner
United States Tax Court
Decided May 28, 2013No. 21771-10SUnpublished
1Opinion of the Court
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
T.C. Summary Opinion 2013-40
UNITED STATES TAX COURT GEORGE RUSSELL REIFF, JR., AND AMY REIFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21771-10S. Filed May 28, 2013. George Russell Reiff, Jr., and Amy Reiff, pro sese. Adam P. Sweet, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was -2- filed.1 Pursuant to section 7463(b),…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. HeiningerSupreme Court of the United States · 1943
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