Legal Opinion

Rancho Residential Servs. Trust v. Comm'r

United States Tax Court

Decided March 3, 2003No. 2211-02Unpublished

1Opinion of the Court

RANCHO RESIDENTIAL SERVICES TRUST, ROBERT HOGUE, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rancho Residential Servs. Trust v. Comm'r

No. 2211-02

United States Tax Court

T.C. Memo 2003-57; 2003 Tax Ct. Memo LEXIS 58;

March 3, 2003, Filed

An order of dismissal will be entered.

Robert Hogue, pro se.

Jeremy L. McPherson, for respondent.

Dawson, Howard A., Jr.;

Armen, Robert N., Jr.

DAWSON; ARMEN

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183. 1 The…

2Cases cited6 opinions

  1. Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
  2. National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
  3. Fehrs v. CommissionerUnited States Tax Court · 1975
  4. Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
  5. Bella Vista Chiropractic Trust v. Comm'rUnited States Tax Court · 2003

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