Legal Opinion
ARVIN v. COMMISSIONER
United States Tax Court
Decided August 5, 2004No. 6892-03SUnpublished
1Opinion of the Court
HUGH POWELL ARVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ARVIN v. COMMISSIONER
No. 6892-03S
United States Tax Court
T.C. Summary Opinion 2004-108; 2004 Tax Ct. Summary LEXIS 88;
August 5, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Hugh Powell Arvin, Pro se.
D. Sean McMahon, for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the petition was filed. Unless otherwise…
2Cases cited7 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Charles J. Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
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