Legal Opinion
TOVAR v. COMMISSIONER
United States Tax Court
Decided September 2, 2004No. 19073-02SUnpublished
1Opinion of the Court
ROBERT L. TOVAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
TOVAR v. COMMISSIONER
No. 19073-02S
United States Tax Court
T.C. Summary Opinion 2004-120; 2004 Tax Ct. Summary LEXIS 175;
September 2, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Robert L. Tovar, Pro se.
Laura A. McKenna, for respondent.
Couvillion, D. Irvin.
D. IRVIN COUVILLION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect at the time the petition was filed. 1 The decision to be entered is not…
2Cases cited4 opinions
- Canakaris v. CanakarisSupreme Court of Florida · 1980
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Kean v. Comm'rUnited States Tax Court · 2003
- Hawley v. Commissioner IRSCourt of Appeals for the Third Circuit · 2004