Mary Ellen & Thomas Ford Kalil v. Commissioner
United States Tax Court
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
- Goza v. CommissionerUnited States Tax Court · 2000
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Sego v. CommissionerUnited States Tax Court · 2000
- Davis v. CommissionerUnited States Tax Court · 2000
- Landry v. CommissionerUnited States Tax Court · 2001
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