Legal Opinion
Craig Potts v. Cir
Court of Appeals for the Ninth Circuit
Decided August 19, 2019No. 17-73472Unpublished
1Opinion of the Court
NOT FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS AUG 19 2019 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT CRAIG K. POTTS; KRISTEN H. POTTS, No. 17-73472 Petitioners-Appellants, Tax Ct. No. 12116-16L v. MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Submitted August 15, 2019** Pasadena, California Before: SCHROEDER and GRABER, Circuit Judges, and LEFKOW,*** District Judge. Petitioners Craig K. Potts and Kristen H. Potts timely initiated a collection due process case with the Internal Revenue…
2Cases cited5 opinions
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Daniel M. Kelley Nancey N. Kelley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- William Whitney and Barbara Whitney v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Sollberger v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
- Estate of Deese v. Comm'rUnited States Tax Court · 2007