Legal Opinion
Brandon Brown & Christi Cloaninger Brown v. Commissioner
United States Tax Court
Decided February 5, 2018No. 2809-16SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-6
UNITED STATES TAX COURT BRANDON BROWN AND CHRISTI CLOANINGER BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2809-16S. Filed February 5, 2018. James G. McGee, Jr., and William H. Webb, for petitioners. Jerrika C. Anderson and Horace Crump, for respondent. SUMMARY OPINION LARO, 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 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986 (Code), as amended and in…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926
4 more not listed; retrieve them via the Exa API.