Legal Opinion
Gonzalez v. Comm'r
United States Tax Court
Decided August 6, 2012No. Docket No. 12759-11SUnpublished
1Opinion of the Court
FORTUNATO GONZALEZ AND MARIA C. GONZALEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gonzalez v. Comm'r
Docket No. 12759-11S.
United States Tax Court
T.C. Summary Opinion 2012-78; 2012 Tax Ct. Summary LEXIS 74;
August 6, 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.
Fortunato Gonzalez and Maria C. Gonzalez, Pro sese.
Thomas Rohall, for respondent.
PANUTHOS, Chief Special Trial Judge.
PANUTHOS
SUMMARY OPINION
PANUTHOS, Chief Special Trial Judge: This case was heard…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Vanicek v. CommissionerUnited States Tax Court · 1985
- F. L. McClanahan v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Clifford F. Mack and Helen L. Mack v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
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