Legal Opinion
NORMAN v. COMMISSIONER
United States Tax Court
Decided July 10, 2006No. 24688-04SUnpublished
1Opinion of the Court
TERRY NATHAN NORMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
NORMAN v. COMMISSIONER
No. 24688-04S
United States Tax Court
T.C. Summary Opinion 2006-102; 2006 Tax Ct. Summary LEXIS 5;
July 10, 2006., Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Terry Nathan Norman, pro se.
Gavin L. Greene, for respondent.
Panuthos, Peter J.
Panuthos, Peter J.
PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time the petition was…
2Cases cited24 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Luman v. CommissionerUnited States Tax Court · 1982
- Estate of Emerson v. CommissionerUnited States Tax Court · 1977
- Schulz v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
- Graff v. CommissionerUnited States Tax Court · 1980
19 more not listed; retrieve them via the Exa API.