Legal Opinion
Koziej v. Comm'r
United States Tax Court
Decided April 12, 2010No. 28871-08SUnpublished
1Opinion of the Court
LEOPOLD KOZIEJ AND MARIA KOZIEJ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Koziej v. Comm'r
No. 28871-08S
United States Tax Court
T.C. Summary Opinion 2010-40; 2010 Tax Ct. Summary LEXIS 42;
April 12, 2010, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Leopold Koziej and Maria Koziej, Pro sese.
Michael T. Shelton, for respondent.
Dean, John F.
Dean, John F.
DEAN, 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…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Estate of Mason v. CommissionerUnited States Tax Court · 1975
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