Legal Opinion
Donald L. Zinger & Nicole A. Zinger v. Commissioner
United States Tax Court
Decided July 2, 2018No. 13096-16SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-33
UNITED STATES TAX COURT DONALD L. ZINGER AND NICOLE A. ZINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13096-16S. Filed July 2, 2018. Donald L. Zinger and Nicole A. Zinger, pro sese. Alissa L. VanderKooi and Robert D. Heitmeyer, for respondent. SUMMARY OPINION LEYDEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not 1 Unless otherwise indicated, all section references…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
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