Legal Opinion
ALDERMAN v. COMMISSIONER
United States Tax Court
Decided May 26, 2004No. 18818-02SUnpublished
1Opinion of the Court
JAMES ALBERT AND BEVERLY ALDERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ALDERMAN v. COMMISSIONER
No. 18818-02S
United States Tax Court
T.C. Summary Opinion 2004-74; 2004 Tax Ct. Summary LEXIS 84;
May 26, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
James Albert and Beverly Alderman, Pro sese.
Linda J. Wise, for respondent.
Wherry, Jr., Robert A.
ROBERT A. WHERRY, JR.
WHERRY, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Hradesky v. CommissionerUnited States Tax Court · 1975
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