T.C. Summary Opinion 2003-140
UNITED STATES TAX COURT
SWEETBUSH TRUST, DAVID KEITH JACOBS, TRUSTEE, ET AL.,1
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7616-02S, 7621-02S, Filed September 30, 2003.
9460-02S, 9462-02S.
David Keith Jacobs, for petitioners.
Huong T. Duong, for respondent.
PAJAK, Special Trial Judge: These cases were heard pursuant
to the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petitions were filed. The decisions to be
entered are not reviewable by any other court, and this opinion
1 Cases of the following petitioners are consolidated
herewith: BVE Trust, David Keith Jacobs, Trustee, docket No.
7621-02S; Sweetbush Trust, David Keith Jacobs, Trustee, docket
No. 9460-02S; and BVE Trust, David Keith Jacobs, Trustee, docket
No. 9462-02S.
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