Legal Opinion

OBRIOT v. COMMISSIONER

United States Tax Court

Decided October 11, 2001No. 5465-00SUnpublished

1Opinion of the Court

PRINCESS STEPHAN OBRIOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

OBRIOT v. COMMISSIONER

No. 5465-00S

United States Tax Court

T.C. Summary Opinion 2001-162; 2001 Tax Ct. Summary LEXIS 268;

October 11, 2001, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Princess Stephan Obriot, pro se.

Ross M. Greenberg, 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…

2Cases cited5 opinions

  1. Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
  2. Turecamo v. CommissionerUnited States Tax Court · 1975
  3. Donner v. CommissionerUnited States Tax Court · 1956
  4. Lustig v. CommissionerUnited States Tax Court · 1958
  5. Paul Lustig v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Halina LustigCourt of Appeals for the Ninth Circuit · 1960

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