Legal Opinion
Ringgold v. Comm'r
United States Tax Court
Decided July 9, 2003No. 11961-01LUnpublishedCited by 2 opinions
1Opinion of the Court
JOHN AND DONNA RINGGOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ringgold v. Comm'r
No. 11961-01L
United States Tax Court
T.C. Memo 2003-199; 2003 Tax Ct. Memo LEXIS 196; 86 T.C.M. (CCH) 28;
July 9, 2003, Filed
Judgment entered for respondent.
John and Donna Ringgold, pro sese.
Sylvia L. Shaughnessy, for respondent.
Foley, Maurice B.
FOLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issue for decision is whether respondent abused his discretion in determining to proceed with collection of petitioners' 1997 tax liability.
FINDINGS OF FACT
On April 1, 1999, John and Donna…
2Cases cited6 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Dorchester Indus. v. Comm'rUnited States Tax Court · 1997
- Aleksandrs v. Laurins Cathie Laurins v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- Norman v. CommissionerUnited States Tax Court · 1987
- Lloyd M. Shumaker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bergdale v. Comm'rUnited States Tax Court · 2014
- Burton v. Comm'rUnited States Tax Court · 2009