Legal Opinion

Tu Pham v. Comm'r

United States Tax Court

Decided June 19, 2012No. Docket No. 19894-09Unpublished

1Opinion of the Court

TU PHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tu Pham v. Comm'r

Docket No. 19894-09

United States Tax Court

T.C. Memo 2012-171; 2012 Tax Ct. Memo LEXIS 171; 103 T.C.M. (CCH) 1913;

June 19, 2012, Filed

Howard L. Gleit, for petitioner.

Jonathan E. Behrens, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM OPINION

GOEKE, Judge: This matter is before the Court on the following motions: (1) petitioner's motion to reconsider our January 24, 2011, order (Court's order) denying petitioner's motion for summary judgment; and (2) respondent's cross- motion for partial summary judgment pursuant…

2Cases cited18 opinions

  1. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  2. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  3. Naftel v. CommissionerUnited States Tax Court · 1985
  4. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  5. Jacklin v. CommissionerUnited States Tax Court · 1982

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