Legal Opinion
Rapp v. Comm'r
United States Tax Court
Decided March 13, 2017No. Docket No. 12411-14SUnpublished
1Opinion of the Court
JOHN EDWARD RAPP AND CAMMIE A. RAPP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rapp v. Comm'r
Docket No. 12411-14S.
United States Tax Court
T.C. Summary Opinion 2017-14; 2017 Tax Ct. Summary LEXIS 14;
March 13, 2017, Filed
Decision will be entered for respondent.
John Edward Rapp and Cammie A. Rapp, Pro se.
Mistala M. Cullen and Clint T. Hale, for respondent.
LEYDEN, Special Trial Judge.
LEYDEN
SUMMARY OPINION
LEYDEN, 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…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Thomas P. Krukowski and Ermina A. Krukowski v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Krukowski v. CommissionerUnited States Tax Court · 2000
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