Legal Opinion
Harp v. Comm'r
United States Tax Court
Decided April 9, 2007No. 14176-05LUnpublishedCited by 1 opinion
1Opinion of the Court
GEORGE E. HARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Harp v. Comm'r
No. 14176-05L
United States Tax Court
T.C. Memo 2007-83; 2007 Tax Ct. Memo LEXIS 82; 93 T.C.M. (CCH) 1087;
April 9, 2007, Filed
George E. Harp, Pro se.
Elke B. Esbjornson, for respondent.
Haines, Harry A.
Harry A. Haines
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121. 1 The issues for decision are whether respondent abused his discretion in sustaining the proposed collection actions and whether the Court…
2Cases cited13 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego 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
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fritz Steven Schwager v. CommissionerUnited States Tax Court · 2020