Legal Opinion
Cessna v. Comm'r
United States Tax Court
Decided December 22, 2009No. 30707-08LUnpublishedCited by 1 opinion
1Opinion of the Court
WILLIAM RAY CESSNA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cessna v. Comm'r
No. 30707-08L
United States Tax Court
T.C. Memo 2009-301; 2009 Tax Ct. Memo LEXIS 296; 98 T.C.M. (CCH) 653;
December 22, 2009, Filed
William Ray Cessna, Pro se.
Jeremy L. McPherson, for respondent.
Gerber, Joel
JOEL GERBER
MEMORANDUM OPINION
GERBER, Judge: Respondent moved for summary judgment in this section 63201 collection proceeding involving the filing of a notice of Federal tax lien (NFTL). Petitioner objected, alleging, among other things, that the assessment period had expired at the time of the…
2Cases cited8 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
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Chenault v. Comm'rUnited States Tax Court · 2011