Legal Opinion
BEEGHLY v. COMMISSIONER
United States Tax Court
Decided March 28, 2003No. 6809-01SUnpublished
1Opinion of the Court
AMANDA M. BEEGHLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BEEGHLY v. COMMISSIONER
No. 6809-01S
United States Tax Court
T.C. Summary Opinion 2003-31; 2003 Tax Ct. Summary LEXIS 30;
March 28, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Leslie Book, James Fee, Alvin Changco, and Irfan Dinani for petitioner.
Jeffrey C. Venzie, for respondent.
Carluzzo, Lewis R.
Carluzzo, Lewis R.
CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in…
2Cases cited2 opinions
- McClendon v. CommissionerUnited States Tax Court · 1980
- Yancey v. CommissionerUnited States Tax Court · 1979