Legal Opinion
Douglas Zierdt v. Commissioner
United States Tax Court
Decided August 18, 2014No. 14337-12S, 25419-12SUnpublished
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 2014-78
UNITED STATES TAX COURT DOUGLAS ZIERDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 14337-12S, 25419-12S. Filed August 18, 2014. Douglas Zierdt, pro se. Cory H. Ellenson, for respondent. SUMMARY OPINION GUY, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petitions were filed.1 Pursuant to section 7463(b), the decisions to be…
2Cases cited20 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
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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