Legal Opinion
Mikhail v. Comm'r
United States Tax Court
Decided April 22, 2014No. Docket No. 20199-12SUnpublished
1Opinion of the Court
SAMER MIKHAIL AND MARIANA MIKHAIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mikhail v. Comm'r
Docket No. 20199-12S
United States Tax Court
2014 Tax Ct. Summary LEXIS 43;
April 22, 2014, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered under Rule 155.
Samer Mikhail, Pro se.
Mariana Mikhail, Pro se.
William R. Brown, Jr., for respondent.
GUY, Special Trial Judge.
GUY
SUMMARY OPINION
GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
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