Legal Opinion
REHBERG v. COMMISSIONER
United States Tax Court
Decided March 29, 2004No. 16822-03SUnpublished
1Opinion of the Court
CRAIG F. AND LYNN M. REHBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
REHBERG v. COMMISSIONER
No. 16822-03S
United States Tax Court
T.C. Summary Opinion 2004-41; 2004 Tax Ct. Summary LEXIS 43;
March 29, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Craig F. Rehberg, pro se.
Lisa M. Oshiro, for respondent.
Armen, Robert N., Jr.
Armen, Robert N., Jr.
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect at the time that the…
2Cases cited6 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Montgomery v. Comm'rUnited States Tax Court · 2004
- Washington v. Comm'rUnited States Tax Court · 2003
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