Legal Opinion

Hill v. Comm'r

United States Tax Court

Decided September 13, 2010No. Docket No. 16394-07LUnpublished

1Opinion of the Court

CHERYL ELIZABETH HILL AND DON EDWARD HILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hill v. Comm'r

Docket No. 16394-07L

United States Tax Court

T.C. Memo 2010-200; 2010 Tax Ct. Memo LEXIS 236; 100 T.C.M. (CCH) 220;

September 13, 2010, Filed

Decision will be entered for respondent.

Cheryl Elizabeth Hill and Don Edward Hill, Pro se.

Derek B. Matta, for respondent.

DEAN, Special Trial Judge.

DEAN

MEMORANDUM FINDINGS OF FACT AND OPINION

DEAN, Special Trial Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320…

2Cases cited11 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sego v. CommissionerUnited States Tax Court · 2000
  3. Badaracco v. CommissionerSupreme Court of the United States · 1984
  4. Montgomery v. Comm'rUnited States Tax Court · 2004
  5. Arnold v. CommissionerUnited States Tax Court · 1998

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