Legal Opinion

Kehoe v. Comm'r

United States Tax Court

Decided February 28, 2013No. Docket No. 1230-09LUnpublished

1Opinion of the Court

MICHAEL J. KEHOE AND KAREN D. KEHOE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kehoe v. Comm'r

Docket No. 1230-09L

United States Tax Court

T.C. Memo 2013-63; 2013 Tax Ct. Memo LEXIS 77; 105 T.C.M. (CCH) 1412;

February 28, 2013, Filed

An appropriate decision will be entered.

Michael J. Kehoe, Pro se.

Karen D. Kehoe, Pro se.

Bryan Sladek, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM FINDINGS OF FACT AND OPINION

PARIS, Judge: This case is before the Court on a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of…

2Cases cited15 opinions

  1. Link v. Wabash RailroadSupreme Court of the United States · 1962
  2. Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
  3. Goza v. CommissionerUnited States Tax Court · 2000
  4. Sego v. CommissionerUnited States Tax Court · 2000
  5. Woodral v. CommissionerUnited States Tax Court · 1999

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