Legal Opinion
Teresa J. Henley v. Commissioner
United States Tax Court
Decided April 16, 2018No. 4242-16SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-22
UNITED STATES TAX COURT TERESA J. HENLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4242-16S. Filed April 16, 2018. Teresa J. Henley, for herself. Jerrika C. Anderson, for respondent. SUMMARY OPINION MORRISON, Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code of 1986, as amended, in effect when the petition was filed.1 1 All subsequent section references are to the Internal Revenue Code of 1986, as amended, in effect for the year at issue, 2013. -2- Pursuant to section 7463(b), the decision to be entered is…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Vanicek v. CommissionerUnited States Tax Court · 1985
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Philip Stein and Kathryne Stein, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
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