Legal Opinion
ESTATE OF CLIFFORD C. HAUGEN v. COMMISSIONER
United States Tax Court
Decided July 26, 2004No. 6725-03SUnpublished
1Opinion of the Court
ESTATE OF CLIFFORD C. HAUGEN, DECEASED, AND AUDREY A. HAUGEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF CLIFFORD C. HAUGEN v. COMMISSIONER
No. 6725-03S
United States Tax Court
T.C. Summary Opinion 2004-97; 2004 Tax Ct. Summary LEXIS 130;
July 26, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Audrey A. Haugen, Pro se.
Randall L. Preheim, for respondent.
Couvillion, D. Irvin.
D. IRVIN COUVILLION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when the…
2Cases cited3 opinions
- Occidental Petroleum Corp. v. CommissionerUnited States Tax Court · 1984
- Riley v. CommissionerUnited States Tax Court · 1976
- Sparrow v. CommissionerUnited States Tax Court · 1986