Legal Opinion
TOBKIN v. COMMISSIONER
United States Tax Court
Decided April 5, 2004No. 6646-00SUnpublished
1Opinion of the Court
DONALD TOBKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
TOBKIN v. COMMISSIONER
No. 6646-00S
United States Tax Court
T.C. Summary Opinion 2004-42; 2004 Tax Ct. Summary LEXIS 45;
April 5, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Donald Tobkin, pro se.
Ross M. Greenberg, for respondent.
Couvillion, D. Irvin
Couvillion, D. Irvin
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.1 The decision to be…
2Cases cited9 opinions
- Canakaris v. CanakarisSupreme Court of Florida · 1980
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Adler v. AdlerDistrict Court of Appeal of Florida · 1982
4 more not listed; retrieve them via the Exa API.