Legal Opinion
DeFOREST & ROSE M. DORROH v. COMMISSIONER
United States Tax Court
Decided July 18, 2003No. 3701-01SUnpublished
1Opinion of the Court
DeFOREST AND ROSE M. DORROH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
DeFOREST & ROSE M. DORROH v. COMMISSIONER
No. 3701-01S
United States Tax Court
T.C. Summary Opinion 2003-93; 2003 Tax Ct. Summary LEXIS 94;
July 18, 2003, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
DeForest and Rose M. Dorroh, pro se.
Gerald L. Brantley, for respondent.
Couvillion, D. Irvin
Couvillion, D. Irvin
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when the petition was filed.1 The…
2Cases cited12 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
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