Legal Opinion
Hammond v. Comm'r
United States Tax Court
Decided March 8, 2011No. Docket No. 24658-07SUnpublished
1Opinion of the Court
LIONEL W. AND GABRIELE B. HAMMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hammond v. Comm'r
Docket No. 24658-07S
United States Tax Court
T.C. Summary Opinion 2011-26; 2011 Tax Ct. Summary LEXIS 34;
March 8, 2011, 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.
Lionel W. and Gabriele B. Hammond, pro se.
L. Katrine Shelton, for respondent.
RUWE, Judge.
RUWE
RUWE, Judge: This case was heard pursuant to the provisions of section 7463 1 of the Internal Revenue Code in effect…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. BoyleSupreme Court of the United States · 1985
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
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