Legal Opinion
Burch v. Comm'r
United States Tax Court
Decided January 31, 2011No. Docket No. 21480-09SUnpublished
1Opinion of the Court
RODGER L. GAMBLIN AND KATHLEEN J. BURCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Burch v. Comm'r
Docket No. 21480-09S
United States Tax Court
T.C. Summary Opinion 2011-8; 2011 Tax Ct. Summary LEXIS 4;
January 31, 2011, 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.
Rodger L. Gamblin and Kathleen J. Burch, Pro se.
Archana Ravindranath, for respondent.
DEAN, Special Trial Judge.
DEAN
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Tokarski v. CommissionerUnited States Tax Court · 1986
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