Legal Opinion
Alex Halo v. Commissioner
United States Tax Court
Decided September 11, 2014No. 23774-12SUnpublished
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 2014-92
UNITED STATES TAX COURT ALEX HALO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23774-12S. Filed September 11, 2014. Alex Halo, pro se. Sandy Halo (specially recognized), for petitioner. Daniel C. Munce, for respondent. SUMMARY OPINION WHALEN, Judge: The case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be…
2Cases cited4 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- William D. & Joyce M. Reimels v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2006
- Reimels v. Comm'rUnited States Tax Court · 2004
- Kobell v. Comm'rUnited States Tax Court · 2011