Legal Opinion
Rose v. Comm'r
United States Tax Court
Decided October 4, 2011No. Docket No. 15061-10SUnpublished
1Opinion of the Court
THOMAS G. ROSE, SR., AND CHERYL G. ROSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rose v. Comm'r
Docket No. 15061-10S.
United States Tax Court
T.C. Summary Opinion 2011-117; 2011 Tax Ct. Summary LEXIS 114;
October 4, 2011, 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 petitioners.
Vincent F. Heuser, Jr., for petitioners.
Diana N. Wells, for respondent.
RUWE, Judge.
RUWE
RUWE, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in…
2Cases cited5 opinions
- United States v. LewisSupreme Court of the United States · 1951
- Asgrow Seed Co. v. WinterboerSupreme Court of the United States · 1995
- Rose v. CommissionerUnited States Tax Court · 1970
- Joseph v. Comm'rUnited States Tax Court · 2005
- Department of Revenue v. MesmerDistrict Court of Appeal of Florida · 1977