Legal Opinion
Abelitis v. Comm'r
United States Tax Court
Decided May 7, 2014No. Docket No. 5063-13SUnpublished
1Opinion of the Court
JASON DANIEL ABELITIS AND JAIME ANN ABELITIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Abelitis v. Comm'r
Docket No. 5063-13S
United States Tax Court
2014 Tax Ct. Summary LEXIS 48;
May 7, 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 for respondent.
Jason Daniel Abelitis, Pro se.
Jaime Ann Abelitis, Pro se.
David W. Skinner, for respondent.
DEAN, Special Trial Judge.
DEAN
SUMMARY OPINION
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the…
2Cases cited6 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
- Vanicek v. CommissionerUnited States Tax Court · 1985
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