Legal Opinion
Jermihov v. Comm'r
United States Tax Court
Decided July 28, 2014No. Docket No. 15145-12SUnpublished
1Opinion of the Court
IRENE JERMIHOV AND PETER JERMIHOV, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jermihov v. Comm'r
Docket No. 15145-12S.
United States Tax Court
T.C. Summary Opinion 2014-75; 2014 Tax Ct. Summary LEXIS 76;
July 28, 2014, 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.
Irene Jermihov and Peter Jermihov, Pro se.
H. Barton Thomas, for respondent.
ARMEN, Special Trial Judge.
ARMEN
SUMMARY OPINION
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Sanford v. CommissionerUnited States Tax Court · 1968
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