Legal Opinion

Banach v. Comm'r

United States Tax Court

Decided March 22, 2010No. 8039-09SUnpublished

1Opinion of the Court

PAUL THADDEUS BANACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Banach v. Comm'r

No. 8039-09S

United States Tax Court

T.C. Summary Opinion 2010-33; 2010 Tax Ct. Summary LEXIS 35;

March 22, 2010, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Paul Thaddeus Banach, Pro se.

Randall B. Childs, for respondent.

Armen, Robert N.

ROBERT N. ARMEN

ARMEN, 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…

2Cases cited8 opinions

  1. Canakaris v. CanakarisSupreme Court of Florida · 1980
  2. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  3. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Estate of Goldman v. CommissionerUnited States Tax Court · 1999
  5. Boyd v. BoydDistrict Court of Appeal of Florida · 1985

3 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API