Legal Opinion
APPEL v. COMMISSIONER
United States Tax Court
Decided July 14, 2004No. 15310-03SUnpublished
1Opinion of the Court
BARRY APPEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
APPEL v. COMMISSIONER
No. 15310-03S
United States Tax Court
T.C. Summary Opinion 2004-90; 2004 Tax Ct. Summary LEXIS 86;
July 14, 2004, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Barry Appel, Pro se.
Brian E. Derdowski, Jr., for respondent.
Panuthos, Peter J.
PETER J. PANUTHOS
PANUTHOS, Chief 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. The…
2Cases cited6 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Woods v. CommissionerUnited States Tax Court · 1988
- Stephen Marrin and Jane Marrin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Kallich v. CommissionerUnited States Tax Court · 1987
1 more not listed; retrieve them via the Exa API.