Legal Opinion
Lobs v. Comm'r
United States Tax Court
Decided March 3, 2015No. Docket No. 13784-13SUnpublished
1Opinion of the Court
RUTH A. LOBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lobs v. Comm'r
Docket No. 13784-13S.
United States Tax Court
T.C. Summary Opinion 2015-17; 2015 Tax Ct. Summary LEXIS 8;
March 3, 2015, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered for respondent.
Ruth A. Lobs, Pro se.
Lynn M. Barrett, for respondent.
ARMEN, Special Trial Judge.
ARMEN
SUMMARY OPINION
ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Del Monico v. Comm'rUnited States Tax Court · 2004