Legal Opinion
Estate of Cicero Ioan Limberea, Liudmila Caraman, and Liudmila Caraman v. Commissioner
United States Tax Court
Decided June 24, 2013No. 11216-11SUnpublished
1Opinion of the Court
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
T.C. Summary Opinion 2013-50
UNITED STATES TAX COURT ESTATE OF CICERO IOAN LIMBEREA, DECEASED, LIUDMILA CARAMAN, EXECUTRIX, AND LIUDMILA CARAMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11216-11S. Filed June 24, 2013. Cicero Ioan Limberea and Liudmila Caraman, pro sese.1 Rachel L. Paul, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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