Legal Opinion
Graham v. Comm'r
United States Tax Court
Decided August 19, 2014No. Docket No. 6315-13SUnpublished
1Opinion of the Court
JOHN ANDREW GRAHAM AND JUDITH ANN GRAHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Graham v. Comm'r
Docket No. 6315-13S
United States Tax Court
T.C. Summary Opinion 2014-79; 2014 Tax Ct. Summary LEXIS 81;
August 19, 2014, 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 for respondent.
John Andrew Graham, Pro se.
Judith Ann Graham, Pro se.
H. Elizabeth H. Downs and Jamie M. Stipek, for respondent.
NEGA, Judge.
NEGA
SUMMARY OPINION
NEGA, Judge: This case was heard pursuant to the provisions…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
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