Legal Opinion
Laszloffy v. Comm'r
United States Tax Court
Decided February 7, 2007No. 12601-05LUnpublishedCited by 1 opinion
1Opinion of the Court
JOHN ALFRED LASZLOFFY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Laszloffy v. Comm'r
No. 12601-05L
United States Tax Court
T.C. Memo 2007-31; 2007 Tax Ct. Memo LEXIS 29; 93 T.C.M. (CCH) 899;
February 7, 2007, Filed
John Alfred Laszloffy, Pro se.
Karen Nicholson Sommers, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us under Rule 121 on the parties' cross-motions for summary judgment. The underlying issue in this collection case is whether respondent's Appeals Office abused its discretion in sustaining respondent's proposed levy…
2Cases cited6 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Nestor v. Comm'rUnited States Tax Court · 2002
- Scar v. CommissionerUnited States Tax Court · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Laszloffy v. Comm'rUnited States Tax Court · 2010