Legal Opinion
Beech v. Comm'r
United States Tax Court
Decided July 26, 2012No. Docket No. 1948-11SUnpublished
1Opinion of the Court
CHARLES GRANT BEECH AND ELIZABETH A. BEECH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beech v. Comm'r
Docket No. 1948-11S
United States Tax Court
T.C. Summary Opinion 2012-74; 2012 Tax Ct. Summary LEXIS 71;
July 26, 2012, 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 under Rule 155.
Charles Grant Beech, Pro se.
Elizabeth A. Beech, Pro se.
L. Katrine Shelton, for respondent.
DEAN, Special Trial Judge.
DEAN
SUMMARY OPINION
DEAN, Special Trial Judge: This case was heard pursuant to the…
2Cases cited13 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Weiss v. StearnSupreme Court of the United States · 1924
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
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