Legal Opinion
Zakrzewski v. Comm'r
United States Tax Court
Decided June 18, 2007No. 9623-05SUnpublished
1Opinion of the Court
RAYMOND AND CYNTHIA DALEY ZAKRZEWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Zakrzewski v. Comm'r
No. 9623-05S
United States Tax Court
T.C. Summary Opinion 2007-97; 2007 Tax Ct. Summary LEXIS 101;
June 18, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Raymond and Cynthia Daley Zakrzewski, Pro sese.
Julie A. Jebe, for respondent.
Goldberg, Stanley J.
STANLEY J. GOLDBERG
GOLDBERG, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gordon v. CommissionerUnited States Tax Court · 1978
- In Re Marriage of LeesAppellate Court of Illinois · 1992