Legal Opinion
Chowdhury v. Comm'r
United States Tax Court
Decided June 30, 2016No. Docket No. 10034-14SUnpublished
1Opinion of the Court
NAYEMUL B. CHOWDHURY AND LAILA BANU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chowdhury v. Comm'r
Docket No. 10034-14S.
United States Tax Court
T.C. Summary Opinion 2016-31; 2016 Tax Ct. Summary LEXIS 31;
June 30, 2016, Filed
Decision will be entered under Rule 155.
Nayemul B. Chowdhury and Laila Banu, Pro sese.
Peggy Gartenbaum, Monica Koch, and Theresa McQueeney, 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…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Crane v. CommissionerSupreme Court of the United States · 1947
- Vanicek v. CommissionerUnited States Tax Court · 1985
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