Legal Opinion
CHERVENY v. COMMISSIONER
United States Tax Court
Decided June 26, 2001No. 7621-99SUnpublished
1Opinion of the Court
CLARENCE MICHAEL CHERVENY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CHERVENY v. COMMISSIONER
No. 7621-99S
United States Tax Court
T.C. Summary Opinion 2001-95; 2001 Tax Ct. Summary LEXIS 201;
June 26, 2001, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Clarence Michael Cherveny, pro se.
Michael O'Donnell, for respondent.
Pajak, John J.
Pajak, John J.
PAJAK, SPECIAL TRIAL JUDGE: This case was heard pursuant to section 7463. Unless otherwise indicated, all section references are to the Internal Revenue Code in…
2Cases cited10 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- De Venney v. CommissionerUnited States Tax Court · 1985
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