Legal Opinion
DAVIS v. COMMISSIONER
United States Tax Court
Decided May 14, 2004No. 4536-03SUnpublished
1Opinion of the Court
RAYMOND J. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
DAVIS v. COMMISSIONER
No. 4536-03S
United States Tax Court
T.C. Summary Opinion 2004-64; 2004 Tax Ct. Summary LEXIS 66;
May 14, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Raymond J. Davis, pro se.
Jeremy L. McPherson, for respondent.
Dean, John F.
Dean, John F.
DEAN, Special Trial Judge: This case was heard under the provisions of section 7463 of the Internal Revenue Code as in effect at the time the petition was filed. Unless otherwise…
2Cases cited6 opinions
- Corbett v. CommissionerUnited States Tax Court · 1971
- Ashby H. Canter and Florence G. Canter v. The United StatesUnited States Court of Claims · 1965
- Haft v. CommissionerUnited States Tax Court · 1963
- Estate of Rockefeller v. CommissionerUnited States Tax Court · 1984
- Estate of Rockefeller v. CommissionerCourt of Appeals for the Second Circuit · 1985
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