Legal Opinion
Susan R. Zimmerman-Phillips v. Commissioner
United States Tax Court
Decided January 15, 2014No. 2298-12SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2014-8
UNITED STATES TAX COURT SUSAN R. ZIMMERMAN-PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2298-12S. Filed January 15, 2014. Charles J. Ladd, for petitioner. Mindy Y. Chou, Robert D. Heitmeyer, and John D. Davis, for respondent. SUMMARY OPINION LARO, 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 1 All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Porter v. Comm'rUnited States Tax Court · 2009
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Stone v. CommissionerUnited States Tax Court · 1954
7 more not listed; retrieve them via the Exa API.