Legal Opinion
Lorn v. Comm'r
United States Tax Court
Decided October 3, 2007No. 16693-05SUnpublished
1Opinion of the Court
BOBBY LORN AND LIBBY C. CLABORN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lorn v. Comm'r
No. 16693-05S
United States Tax Court
T.C. Summary Opinion 2007-172; 2007 Tax Ct. Summary LEXIS 177;
October 3, 2007, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Bobby Lorn and Libby C. Claborn, Pro sese.
John R. Bampfield, for respondent.
Wherry, Robert A., Jr.
ROBERT A. WHERRY, JR.
WHERRY, Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect when the petition was filed. 1 Pursuant…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Sanford v. CommissionerUnited States Tax Court · 1968
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