Legal Opinion
Ayala v. Comm'r
United States Tax Court
Decided April 23, 2007No. 5395-06SUnpublished
1Opinion of the Court
MANUEL AYALA, JR., AND CAROL A. AYALA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ayala v. Comm'r
No. 5395-06S
United States Tax Court
T.C. Summary Opinion 2007-60; 2007 Tax Ct. Summary LEXIS 64;
April 23, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Manuel Ayala, Jr., pro se.
Derek W. Kaczmarek, 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 when the petition was filed. 1…
2Cases cited13 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Commissioner v. McCoySupreme Court of the United States · 1987
- Woods v. CommissionerUnited States Tax Court · 1989
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Bochner v. CommissionerUnited States Tax Court · 1977
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