Legal Opinion
Gibson v. Comm'r
United States Tax Court
Decided January 9, 2014No. Docket No. 14758-12S LUnpublishedCited by 1 opinion
1Opinion of the Court
FRANK GIBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gibson v. Comm'r
Docket No. 14758-12S L
United States Tax Court
T.C. Summary Opinion 2014-5; 2014 Tax Ct. Summary LEXIS 3;
January 9, 2014, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
An appropriate order and decision will be entered.
Frank Gibson, Pro se.
John F. Driscoll and Thomas A. Friday, for respondent.
LAUBER, Judge.
LAUBER
SUMMARY OPINION
LAUBER, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code.1…
2Cases cited12 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Frank Gibson v. CommissionerUnited States Tax Court · 2014