Legal Opinion
Garcia v. Comm'r
United States Tax Court
Decided April 3, 2013No. Docket No. 11987-11SUnpublishedCited by 1 opinion
1Opinion of the Court
EVERARDO GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garcia v. Comm'r
Docket No. 11987-11S
United States Tax Court
T.C. Summary Opinion 2013-28; 2013 Tax Ct. Summary LEXIS 28;
April 3, 2013, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered under Rule 155.
Everardo Garcia, Pro se.
Linette B. Angelastro and Jordan Scott Musen, for respondent.
PANUTHOS, Chief Special Trial Judge.
PANUTHOS
SUMMARY OPINION
PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of…
2Cases cited12 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
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Everado Garcia v. CommissionerUnited States Tax Court · 2013