Legal Opinion
Homayoun Samadi & Sarabano Samadi v. Commissioner
United States Tax Court
Decided May 24, 2018No. 722-17SUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-27
UNITED STATES TAX COURT HOMAYOUN SAMADI AND SARABANO SAMADI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 722-17S. Filed May 24, 2018. Homayoun Samadi and Sarabano Samadi, pro sese. Sharyn M. Ortega, Caitlin A. Downing, and Brian A. Pfeifer, for respondent. SUMMARY OPINION LEYDEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this…
2Cases cited13 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
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Neely v. CommissionerUnited States Tax Court · 1985
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