Legal Opinion
Richard H. Levin & Linda D. Levin v. Commissioner
United States Tax Court
Decided October 15, 2018No. 11578-14LUnpublished
1Opinion of the Court
T.C. Memo. 2018-172
UNITED STATES TAX COURT RICHARD H. LEVIN AND LINDA D. LEVIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11578-14L. Filed October 15, 2018. Richard H. Levin and Linda D. Levin, pro sese. Steven M. Roth, for respondent. MEMORANDUM OPINION ASHFORD, Judge: Petitioners commenced this case pursuant to section 6330(d)(1)1 in response to a determination by the Internal Revenue Service (IRS) 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court…
2Cases cited22 opinions
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- 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
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