Legal Opinion
Chen v. Comm'r
United States Tax Court
Decided January 14, 2014No. Docket No. 12982-12SUnpublishedCited by 1 opinion
1Opinion of the Court
ALBERT CHEN AND NAI-FEN CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chen v. Comm'r
Docket No. 12982-12S
United States Tax Court
2014 Tax Ct. Summary LEXIS 6;
January 14, 2014, 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 respondent.
Ronald Jay Cohen, for petitioners.
Peter N. Scharff, for respondent.
DEAN, Special Trial Judge.
DEAN
SUMMARY OPINION
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code1 in effect when…
2Cases cited19 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
- Higgins v. CommissionerSupreme Court of the United States · 1941
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Nacchio v. United StatesCourt of Appeals for the Federal Circuit · 2016