Legal Opinion
Iheke v. Comm'r
United States Tax Court
Decided September 24, 2013No. Docket No. 24502-11SUnpublishedCited by 1 opinion
1Opinion of the Court
SYLVESTER OGBAJIE IHEKE AND IJEOMA MARTHA IHEKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Iheke v. Comm'r
Docket No. 24502-11S.
United States Tax Court
T.C. Summary Opinion 2013-75; 2013 Tax Ct. Summary LEXIS 75;
September 24, 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.
Sylvester Ogbajie Iheke and Ijeoma Martha Iheke, Pro se.
Jon D. Feldhammer, for respondent.
HAINES, Judge.
HAINES
SUMMARY OPINION
HAINES, Judge: This case was heard pursuant to section 7463 of the…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sylvester Ogbajie & Ijeoma Martha Iheke v. CommissionerUnited States Tax Court · 2013