Legal Opinion
Steven Samaniego v. Commissioner
United States Tax Court
Decided February 6, 2019No. 18890-17LUnpublishedCited by 2 opinions
1Opinion of the Court
T.C. Memo. 2019-7
UNITED STATES TAX COURT STEVEN SAMANIEGO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18890-17L. Filed February 6, 2019. Steven Samaniego, pro se. Andrea M. Faldermeyer and Katherine Holmes Ankeny, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.…
2Cases cited16 opinions
- Goza 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
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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3Cited by2 opinions
- Ronald C. Nimmo v. CommissionerUnited States Tax Court · 2020
- Taryn L. Dodd v. CommissionerUnited States Tax Court · 2019