Legal Opinion
Carmickle v. Comm'r
United States Tax Court
Decided June 26, 2012No. Docket No. 27793-09SUnpublished
1Opinion of the Court
SAMUEL CARMICKLE AND PAULINE CARMICKLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carmickle v. Comm'r
Docket No. 27793-09S
United States Tax Court
T.C. Summary Opinion 2012-60; 2012 Tax Ct. Summary LEXIS 59;
June 26, 2012, 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.
Samuel Carmickle and Pauline Carmickle, Pro se.
Martha J. Weber, for respondent.
RUWE, Judge.
RUWE
SUMMARY OPINION
RUWE, Judge: This case was heard pursuant to the provisions of section 7463 1 of the Internal…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
9 more not listed; retrieve them via the Exa API.