Legal Opinion

Hamzik v. Comm'r

United States Tax Court

Decided October 5, 2004No. 4171-04LUnpublished

1Opinion of the Court

RICHARD HAMZIK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hamzik v. Comm'r

No. 4171-04L

United States Tax Court

T.C. Memo 2004-223; 2004 Tax Ct. Memo LEXIS 234; 88 T.C.M. (CCH) 316;

October 5, 2004, Filed

Judgment entered for respondent.

Richard Hamzik, pro se.

Wendy S. Harris, for respondent.

Laro, David

LARO

MEMORANDUM OPINION

LARO, Judge: Petitioner, while residing in Gardnerville, Nevada, petitioned the Court under section 6330(d)(1)(A) to review the determination of respondent's Office of Appeals (Appeals) that respondent may proceed with a levy upon petitioner's property to collect…

2Cases cited25 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  3. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  4. United States v. Ruth StudleyCourt of Appeals for the Ninth Circuit · 1986
  5. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988

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