Legal Opinion
Phillips v. Comm'r
United States Tax Court
Decided January 11, 2017No. Docket No. 24212-15LUnpublished
1Opinion of the Court
TYREE PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Phillips v. Comm'r
Docket No. 24212-15L
United States Tax Court
T.C. Memo 2017-13; 2017 Tax Ct. Memo LEXIS 13; 113 T.C.M. (CCH) 1056;
January 11, 2017, Filed
An appropriate order and decision will be entered.
James G. Steele, III, for petitioner.
Deborah Aloof, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM OPINION
LAUBER, Judge: In this collection due process (CDP) case petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS or respondent) to uphold a notice of intent to…
2Cases cited12 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
7 more not listed; retrieve them via the Exa API.