Legal Opinion
HUANG v. COMMISSIONER
United States Tax Court
Decided July 23, 2003No. 8664-02SUnpublished
1Opinion of the Court
BARNEY K. HUANG AND LINDY W. HUANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
HUANG v. COMMISSIONER
No. 8664-02S
United States Tax Court
T.C. Summary Opinion 2003-99; 2003 Tax Ct. Summary LEXIS 100;
July 23, 2003., Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Barney K. Huang and Lindy W. Huang, pro se.
Jeanne Gramling, for respondent.
Dinan, Daniel J.
Dinan, Daniel J.
DINAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. GilmoreSupreme Court of the United States · 1963
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Boagni v. CommissionerUnited States Tax Court · 1973
- Lussy v. CommissionerUnited States Tax Court · 1995