Legal Opinion
Leon E. Daniels & Margaret I. Daniels v. Commissioner
United States Tax Court
Decided February 24, 2014No. 5828-12SUnpublished
1Opinion of the Court
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
T.C. Summary Opinion 2014-16
UNITED STATES TAX COURT LEON E. DANIELS AND MARGARET I. DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5828-12S. Filed February 24, 2014. Leon E. Daniels and Margaret I. Daniels, pro sese. Alicia H. Eyler and Julie L. Payne, for respondent. SUMMARY OPINION MARVEL, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. 1 Unless otherwise…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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