Legal Opinion
Horace R. Weaver & Candace M. Weaver v. Commissioner
United States Tax Court
Decided August 27, 2018No. 262-15SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-40
UNITED STATES TAX COURT HORACE R. WEAVER AND CANDACE M. WEAVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 262-15S. Filed August 27, 2018. Horace R. Weaver and Candace M. Weaver, pro sese. Jason M. Kuratnik and Gary J. Merken, for respondent. SUMMARY OPINION HALPERN, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Shea v. CommissionerUnited States Tax Court · 1999
- Swain v. Comm'rUnited States Tax Court · 2002
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