Legal Opinion

Lunnon v. Comm'r

United States Tax Court

Decided August 12, 2015No. Docket No. 13245-12LUnpublishedCited by 4 opinions

1Opinion of the Court

MICHAEL E. LUNNON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lunnon v. Comm'r

Docket No. 13245-12L.

United States Tax Court

T.C. Memo 2015-156; 2015 Tax Ct. Memo LEXIS 163; 110 T.C.M. (CCH) 182;

August 12, 2015, Filed

Decision will be entered for respondent.

Michael E. Lunnon, Pro se.

Luke D. Ortner, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM OPINION

MARVEL, Judge: Pursuant to section 6330(d)1 petitioner seeks review of respondent's (hereinafter IRS or respondent) determination to sustain collection actions by levy and the filing of a notice of Federal tax lien (NFTL) relating to…

2Cases cited21 opinions

  1. Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
  2. Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
  3. Goza v. CommissionerUnited States Tax Court · 2000
  4. Sego v. CommissionerUnited States Tax Court · 2000
  5. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006

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

3Cited by4 opinions

  1. LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
  2. Do S. Wong v. CommissionerUnited States Tax Court · 2020
  3. Earnest Mack v. CommissionerUnited States Tax Court · 2018
  4. LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016

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