Legal Opinion

Cindy Damiani v. Commissioner

United States Tax Court

Decided September 17, 2020No. 14914-19WUnpublished

1Opinion of the Court

T.C. Memo. 2020-132

UNITED STATES TAX COURT CINDY DAMIANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14914-19W. Filed September 17, 2020. Cindy Damiani, pro se. Elizabeth C. Mourges, Bartholomew Cirenza, and Nancy M. Gilmore, for respondent. MEMORANDUM OPINION LAUBER, Judge: This whistleblower award case is before the Court on a motion for summary judgment filed by the Internal Revenue Service (IRS or re- spondent). Respondent contends that the IRS Whistleblower Office (Office) did not abuse its discretion in rejecting petitioner’s claim on the ground that she did…

2Cases cited14 opinions

  1. Gonzalez v. ThalerSupreme Court of the United States · 2012
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  4. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  5. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988

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