Legal Opinion
Rosenblatt v. Comm'r
United States Tax Court
Decided October 30, 2008No. 17002-06SUnpublished
1Opinion of the Court
RONALD AND SUSAN ROSENBLATT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rosenblatt v. Comm'r
No. 17002-06S
United States Tax Court
T.C. Summary Opinion 2008-137; 2008 Tax Ct. Summary LEXIS 138;
October 30, 2008, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Elizabeth Opalka and Suzanne Meiners-Levy, for petitioners.
Jeffrey S. Luechtefeld, for respondent.
Ruwe, Robert P.
ROBERT P. RUWE
RUWE, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Boehm v. CommissionerSupreme Court of the United States · 1945
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