Legal Opinion
Bruce Joseph Levitz & Evelyn Borlongan Levitz v. Commissioner
United States Tax Court
Decided March 8, 2018No. 15393-14SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-10
UNITED STATES TAX COURT BRUCE JOSEPH LEVITZ AND EVELYN BORLONGAN LEVITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15393-14S. Filed March 8, 2018. Bruce Joseph Levitz and Evelyn Borlongan Levitz, pro sese. Tyson R. Smith, for respondent. SUMMARY OPINION PANUTHOS, 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 filed.1 Pursuant to section 7463(b), the decision to be entered is not 1 Unless otherwise indicated, subsequent section references…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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