Legal Opinion
Phuong Pham v. Comm'r
United States Tax Court
Decided November 8, 2016No. Docket No. 18289-15SUnpublished
1Opinion of the Court
PETER PHUONG K. PHAM AND BACH T. NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Phuong Pham v. Comm'r
Docket No. 18289-15S.
United States Tax Court
T.C. Summary Opinion 2016-73; 2016 Tax Ct. Summary LEXIS 74;
November 8, 2016, Filed
Peter Phuong K. Pham and Bach T. Nguyen, pro sese.
Hans Famularo and Mindy S. Meigs, for respondent.
PANUTHOS, Chief Special Trial Judge.
PANUTHOS
SUMMARY OPINION
PANUTHOS, Chief 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 cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Vanicek v. CommissionerUnited States Tax Court · 1985
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
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