Legal Opinion
Alexander v. Comm'r
United States Tax Court
Decided August 21, 2006No. 12445-05SUnpublished
1Opinion of the Court
MICHAEL D. AND CHRISTINE R. ALEXANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alexander v. Comm'r
No. 12445-05S
United States Tax Court
T.C. Summary Opinion 2006-127; 2006 Tax Ct. Summary LEXIS 30;
August 21, 2006, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Michael D. and Christine R. Alexander, pro sese.Aimee R. Lobo-Berg, for respondent.
Panuthos, Peter J.
Panuthos, Peter J.
PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
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