Legal Opinion
Golian v. Comm'r
United States Tax Court
Decided July 26, 2007No. 6603-06SUnpublished
1Opinion of the Court
JEFFREY LEE GOLIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Golian v. Comm'r
No. 6603-06S
United States Tax Court
T.C. Summary Opinion 2007-129; 2007 Tax Ct. Summary LEXIS 131;
July 26, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Jeffrey Lee Golian, Pro se.
Steven I. Josephy, for respondent.
Armen, Robert N.
ROBERT N. ARMEN
ARMEN, 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 filed. 1 Pursuant to section…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Dwyer v. CommissionerUnited States Tax Court · 1996
- Arnold v. CommissionerUnited States Tax Court · 1998
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