Legal Opinion
Kopaigora v. Comm'r
United States Tax Court
Decided August 2, 2016No. Docket No. 12382-13SUnpublished
1Opinion of the Court
ALEX KOPAIGORA AND ELIZABETH S. KOPAIGORA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kopaigora v. Comm'r
Docket No. 12382-13S.
United States Tax Court
T.C. Summary Opinion 2016-35; 2016 Tax Ct. Summary LEXIS 35;
August 2, 2016, Filed
Decision will be entered under Rule 155.
Barbara Zanzig Lock, for petitioners.
S. Mark Barnes and Charles B. Burnett, for respondent.
NEGA, Judge.
NEGA
SUMMARY OPINION
NEGA, 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 Pursuant to section 7463(b), the decision to…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Weiszmann v. CommissionerUnited States Tax Court · 1969
- Ronald F. Weiszmann and Deborah C. Weiszmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Lucas v. CommissionerUnited States Tax Court · 1982
- Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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