Legal Opinion
MCKEE v. COMMISSIONER
United States Tax Court
Decided March 29, 2005No. 8729-04SUnpublished
1Opinion of the Court
RONALD C. MCKEE AND ANITA L. MCKEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MCKEE v. COMMISSIONER
No. 8729-04S
United States Tax Court
T.C. Summary Opinion 2005-34; 2005 Tax Ct. Summary LEXIS 112;
March 29, 2005, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
John D. Maxey, for petitioners.
Jeremy L. McPherson, for respondent.
Armen, Robert N.
ROBERT N. ARMEN
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the…
2Cases cited5 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Metra Chem Corp. v. CommissionerUnited States Tax Court · 1987
- Pessin v. CommissionerUnited States Tax Court · 1972
- OSBORNE v. COMMISSIONERUnited States Tax Court · 2002