Legal Opinion
Devers v. Comm'r
United States Tax Court
Decided August 21, 2006No. 3227-05SUnpublished
1Opinion of the Court
CHARLES HORTON DEVERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Devers v. Comm'r
No. 3227-05S
United States Tax Court
T.C. Summary Opinion 2006-128; 2006 Tax Ct. Summary LEXIS 29;
August 21, 2006, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Charles Horton Devers, pro se.Steven W. LaBounty, for respondent.
Armen, Robert N.
Armen, Robert N.
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. 1 The…
2Cases cited14 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Bernhardt v. Polygraphic Co. of America, Inc.Supreme Court of the United States · 1956
- Noll v. NollMissouri Court of Appeals · 1956
- Sampson v. CommissionerUnited States Tax Court · 1983
- Dyche v. DycheSupreme Court of Missouri · 1978
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