Legal Opinion

Moline v. Comm'r

United States Tax Court

Decided May 20, 2009No. 171-07LUnpublishedCited by 19 opinions

1Opinion of the Court

MARIAN L. MOLINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moline v. Comm'r

No. 171-07L

United States Tax Court

T.C. Memo 2009-110; 2009 Tax Ct. Memo LEXIS 107; 97 T.C.M. (CCH) 1571;

May 20, 2009, Filed

Marian L. Moline, Pro se.

Steven M. Webster, for respondent.

Jacobs, Julian I.

JULIAN I. JACOBS

MEMORANDUM OPINION

JACOBS, Judge: This case arises from a petition for judicial review pursuant to section 6330(d) of respondent's determination to proceed with collection of petitioner's unpaid Federal income taxes for 2001 by levy. The sole issue involved is whether respondent's…

2Cases cited9 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sego v. CommissionerUnited States Tax Court · 2000
  3. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  4. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
  5. Woodral v. CommissionerUnited States Tax Court · 1999

4 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Lindberg v. Comm'rUnited States Tax Court · 2010
  2. Klika v. Comm'rUnited States Tax Court · 2012
  3. Fleming v. Comm'rUnited States Tax Court · 2017
  4. Alfred Q. Campbell, III v. CommissionerUnited States Tax Court · 2019
  5. C. Lynn Moses v. CommissionerUnited States Tax Court · 2014

14 more not listed; retrieve them via the Exa API.

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