Legal Opinion
Aivatzidis v. Comm'r
United States Tax Court
Decided December 17, 2013No. Docket No. 16691-12SUnpublished
1Opinion of the Court
EFSTRATIOS AIVATZIDIS AND MARILYN CRIBBS PIEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Aivatzidis v. Comm'r
Docket No. 16691-12S.
United States Tax Court
T.C. Summary Opinion 2013-105; 2013 Tax Ct. Summary LEXIS 106;
December 17, 2013, 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.
Efstratios Aivatzidis and Marilyn Cribbs Piek, Pro se.
Anna A. Long, for respondent.
DEAN, Special Trial Judge.
DEAN
SUMMARY OPINION
DEAN, Special Trial Judge: This case was heard pursuant to…
2Cases cited2 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Trowbridge v. CommissionerCourt of Appeals for the Fifth Circuit · 2004