Legal Opinion
Gillum v. Comm'r
United States Tax Court
Decided December 22, 2010No. Docket No. 16110-07LUnpublishedCited by 4 opinions
1Opinion of the Court
THOMAS M. GILLUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gillum v. Comm'r
Docket No. 16110-07L.
United States Tax Court
T.C. Memo 2010-280; 2010 Tax Ct. Memo LEXIS 316; 100 T.C.M. (CCH) 562;
December 22, 2010, Filed
Decision will be entered for respondent.
Kenneth R. Boiarsky, for petitioner.
Elizabeth Downs, for respondent.
THORNTON, Judge.
THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Pursuant to sections 6320(c) and 6330(d), petitioner seeks judicial review of respondent's determination sustaining the filing of a Federal tax lien with respect to petitioner's…
2Cases cited15 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Davis v. CommissionerUnited States Tax Court · 2000
- Katz v. CommissionerUnited States Tax Court · 2000
- James M. Robinette v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2006
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Gillum v. CommissionerCourt of Appeals for the Eighth Circuit · 2012
- Ross v. United StatesDistrict Court, District of Columbia · 2013
- Gillum v. CommissionerCourt of Appeals for the Eighth Circuit · 2012
- Gillum v. CommissionerCourt of Appeals for the Eighth Circuit · 2012