Legal Opinion
Zimmerman-Phillips v. Comm'r
United States Tax Court
Decided January 15, 2014No. Docket No. 2298-12SUnpublished
1Opinion of the Court
SUSAN R. ZIMMERMAN-PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Zimmerman-Phillips v. Comm'r
Docket No. 2298-12S
United States Tax Court
2014 Tax Ct. Summary LEXIS 8;
January 15, 2014, 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 for respondent.
Charles J. Ladd, for petitioner.
Mindy Y. Chou, Robert D. Heitmeyer, and John D. Davis, for respondent.
LARO, Judge.
LARO
SUMMARY OPINION
LARO, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Porter v. Comm'rUnited States Tax Court · 2009
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Stone v. CommissionerUnited States Tax Court · 1954
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