Legal Opinion
Funk v. Comm'r
United States Tax Court
Decided August 22, 2012No. Docket No. 5539-11SUnpublished
1Opinion of the Court
DAVID MERRITT FUNK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Funk v. Comm'r
Docket No. 5539-11S
United States Tax Court
T.C. Summary Opinion 2012-82; 2012 Tax Ct. Summary LEXIS 78;
August 22, 2012, 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.
David Merritt Funk, Pro se.
Karen O. Myrick and Susan K. Bollman, for respondent.
CHIECHI, Judge.
CHIECHI
SUMMARY OPINION
CHIECHI, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Baird v. CommissionerUnited States Tax Court · 1977
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