Legal Opinion
Bray v. Comm'r
United States Tax Court
Decided April 24, 2008No. 21034-05LUnpublished
1Opinion of the Court
SUZANNE T. BRAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bray v. Comm'r
No. 21034-05L
United States Tax Court
T.C. Memo 2008-113; 2008 Tax Ct. Memo LEXIS 114; 95 T.C.M. (CCH) 1417;
April 24, 2008, Filed
Charles H. Magnuson, for petitioner.
Susan S. Hu, for respondent.
Marvel, L. Paige
L. PAIGE MARVEL
MEMORANDUM OPINION
MARVEL, Judge: Pursuant to section 6330(d), 1 petitioner seeks review of respondent's determination to proceed with the collection of petitioner's 2000, 2001, and 2002 Federal income tax liabilities.
BACKGROUND
The parties submitted this case fully stipulated under Rule…
2Cases cited15 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Lunsford v. Comm'rUnited States Tax Court · 2001
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