Legal Opinion
Webb v. Comm'r
United States Tax Court
Decided June 4, 2007No. 19848-05SUnpublished
1Opinion of the Court
DANIEL WAYNE WEBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Webb v. Comm'r
No. 19848-05S
United States Tax Court
T.C. Summary Opinion 2007-91; 2007 Tax Ct. Summary LEXIS 94;
June 4, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Daniel Wayne Webb, pro se.
Fred E. Green, Jr., for respondent.
Armen, Robert N.
Armen, Robert N.
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. 1 Pursuant to section…
2Cases cited9 opinions
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Peterson Marital Trust v. CommissionerUnited States Tax Court · 1994
- Truck & Equipment Corp. v. CommissionerUnited States Tax Court · 1992
- Herring v. CommissionerUnited States Tax Court · 1976
- Taylor v. CommissionerUnited States Tax Court · 1971
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