Legal Opinion
GORKES v. COMMISSIONER
United States Tax Court
Decided October 31, 2003No. 15415-02SUnpublished
1Opinion of the Court
RICHARD GORKES, JR. AND SUSAN GORKES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
GORKES v. COMMISSIONER
No. 15415-02S
United States Tax Court
T.C. Summary Opinion 2003-160; 2003 Tax Ct. Summary LEXIS 163;
October 31, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Richard Gorkes, Jr. and Susan Gorkes, pro sese.
Brianna Basaraba, for respondent.
Armen, Robert N., Jr.
Armen, Robert N., Jr.
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in…
2Cases cited14 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Crane v. CommissionerSupreme Court of the United States · 1947
- Commissioner v. BrownSupreme Court of the United States · 1965
- Allen v. Comm'rUnited States Tax Court · 2002
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