Legal Opinion
Rodrigo Kho & Loreta Kho v. Commissioner
United States Tax Court
Decided August 5, 2019No. 10398-16SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2019-18
UNITED STATES TAX COURT RODRIGO KHO AND LORETA KHO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10398-16S. Filed August 5, 2019. Rodrigo Kho and Loreta Kho, pro sese. Jason T. Scott, for respondent. SUMMARY OPINION CARLUZZO, Chief Special Trial 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 Pursuant to section 7463(b), the decision to be entered is not 1 Unless otherwise indicated, section references are to the Internal Revenue (continued...) -2-…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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