Legal Opinion
James Edward Terrell v. Commissioner
United States Tax Court
Decided December 27, 2018No. 18399-16LUnpublished
1Opinion of the Court
T.C. Memo. 2018-216
UNITED STATES TAX COURT JAMES EDWARD TERRELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18399-16L. Filed December 27, 2018. James Edward Terrell, pro se. Stephen C. Welker, Jeffrey E. Gold, and Bartholomew Cirenza, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)1 of the determination by the Internal 1 All statutory references are to the Internal Revenue Code in effect at all (continued...) -2- [*2] Revenue Service (IRS or respondent) to uphold the…
2Cases cited15 opinions
- Goza 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
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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