Legal Opinion
Reed v. Comm'r
United States Tax Court
Decided May 8, 2017No. Docket No. 4181-16SUnpublished
1Opinion of the Court
TRUDY S. REED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Reed v. Comm'r
Docket No. 4181-16S
United States Tax Court
T.C. Summary Opinion 2017-30; 2017 Tax Ct. Summary LEXIS 31;
May 8, 2017, Filed
Decision will be entered for respondent.
William B. McCarthy, for petitioner.
Jamie A. Schindler and John T. Arthur, for respondent.
GUY, Special Trial Judge.
GUY
SUMMARY OPINION
GUY, 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 section 7463(b), the decision to be entered is…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Cozzi v. CommissionerUnited States Tax Court · 1987
- Stephen Babin Betty Boehm Babin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
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