Legal Opinion
CAVANAGH v. COMMISSIONER
United States Tax Court
Decided August 4, 2005No. 18772-04SUnpublished
1Opinion of the Court
PHILIP M. CAVANAGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CAVANAGH v. COMMISSIONER
No. 18772-04S
United States Tax Court
T.C. Summary Opinion 2005-113; 2005 Tax Ct. Summary LEXIS 34;
August 4, 2005, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Philip M. Cavanagh, Pro se.
John W. Stevens, for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, 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 filed. Unless…
2Cases cited6 opinions
- Primuth v. CommissionerUnited States Tax Court · 1970
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- Alexander v. CommissionerUnited States Tax Court · 1995
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