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Legal Opinion

Chris DeFrancis & Jennifer Gross v. Commissioner

United States Tax Court

Decided November 6, 2013No. 24282-11SUnpublished

1Opinion of the Court

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2013-88

UNITED STATES TAX COURT CHRISTOPHER DEFRANCIS AND JENNIFER GROSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24282-11S. Filed November 6, 2013. Ronald P. Weiss, for petitioners. Michael R. Fiore and Carlton W. King, for respondent. SUMMARY OPINION PANUTHOS, 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. Pursuant to…

2Cases cited14 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  5. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992

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