
    
	USTC


        

        


        

    
    
        










            

            
















                                About the Court
                            



                                Today's Opinions
                            



                                Opinions Search
                            



                                Orders
                            



                                Docket Inquiry
                            



                                Final Status Report
                            



                                eAccess
                            



                                Forms
                            



                                Judges
                            











                                Rules
                            



                                Press Releases
                            



                                Telephone Numbers
                            



                                Fees/Charges
                            



                                Taxpayer Information 
                            



                                Clinics/Student Practice/Calendar Call
                            



                                Employment
                            



                                Help
                            







United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
                
            




 You are here
                                »
                                Home
                                »
                                
    Today's Opinions
 


                        Wednesday, May 16, 2018
                        




Go to »
                Today's Opinions,
                Search Opinions
            



Today's Opinions










                                        Summary Opinions 
                                        
* Pursuant to Internal Revenue Code Section 7463(b), Summary opinions may not be treated as precedent for any other case. 

Released


Adam D. Fehr
5/16/2018



                        Download a zipped file of all opinions for today.
                    









 Adobe Acrobat Reader is required to 
                view and print opinions. 
                 Adobe Acrobat Reader can be obtained free of charge from 
                www.adobe.com.






  









Generated by Blackstone ... The Judicial System&copy 2018 All Rights Reserved,
                                CMC Software









                            To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to
                            webmaster@ustaxcourt.gov. For your information, no documents can be filed with the Court at this or any other e-mail address. For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at U.S. Tax Court, 400 Second Street, N.W., Washington, DC 20217, Attention: Office of the Clerk of the Court.
                        






Summary Opinion




                            PURSUANT TO INTERNAL REVENUE CODE
                            SECTION 7463(b), THIS OPINION MAY NOT
                            BE TREATED AS PRECEDENT FOR ANY
                            OTHER CASE.
                            

                            
                               OK
                            

                       







