Legal Opinion
O'LOUGHLIN v. COMMISSIONER
United States Tax Court
Decided June 10, 2004No. 1112-03SUnpublished
1Opinion of the Court
MARY ANNE O'LOUGHLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
O'LOUGHLIN v. COMMISSIONER
No. 1112-03S
United States Tax Court
T.C. Summary Opinion 2004-79; 2004 Tax Ct. Summary LEXIS 155;
June 10, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Mary Anne O'Loughlin, Pro se.
Jeffrey A. Johnson, for respondent.
Powell, Carleton D.
CARLETON D. POWELL
POWELL, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 1 of the Internal Revenue Code in effect at the time the petition was…
2Cases cited5 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Williams v. CommissionerUnited States Tax Court · 1951
- Gene L. Moretti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Fambrough v. CommissionerUnited States Tax Court · 1990