Legal Opinion

Mary Ellen & Thomas Ford Kalil v. Commissioner

United States Tax Court

Decided April 8, 2013No. 29261-11S LUnpublished

1Opinion of the Court

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

T.C. Summary Opinion 2013-29

UNITED STATES TAX COURT MARY ELLEN KALIL AND THOMAS FORD KALIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29261-11S L. Filed April 8, 2013. Mary Ellen Kalil and Thomas Ford Kalil, pro sese. Scott A. Hovey and Jeff Gold, for respondent. SUMMARY OPINION GUY, 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 -2- filed.1 Pursuant to…

2Cases cited10 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  3. Sego v. CommissionerUnited States Tax Court · 2000
  4. Davis v. CommissionerUnited States Tax Court · 2000
  5. Landry v. CommissionerUnited States Tax Court · 2001

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