Williams v. Commissioner
United States Tax Court
Petitioners seek review under sec. 6863(b)(3)(C), I.R.C. 1986, of respondent's determination to sell property (jewelry and furs) seized from petitioners. The issue for decision is the propriety of respondent's determination to sell the property.
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Petitioners seek review under sec. 6863(b)(3)(C), I.R.C. 1986, of respondent's determination to sell property (jewelry and furs) seized from petitioners. The issue for decision is the propriety of respondent's determination to sell the property. Respondent's decision to sell was based on a determination that the property is "liable to become greatly reduced in value" (sec. 6336). Held: 1. The Court has jurisdiction to act on the motion. 2. The Court may issue a temporary stay of the sale of assets seized pursuant to a jeopardy or termination assessment pending review. 3. Issuance of a…
1Opinion of the Court
Melvin Williams and Mary Williams, Petitioners v. Commissioner of Internal Revenue, Respondent; Melvin Williams, Petitioner v. Commissioner of Internal Revenue, Respondent
Williams v. Commissioner
Docket Nos. 28141-87, 28142-87
United States Tax Court
92 T.C. 920; 1989 U.S. Tax Ct. LEXIS 63; 92 T.C. No. 58;
May 9, 1989. May 9, 1989, Filed
Petitioners seek review under sec. 6863(b)(3)(C), I.R.C. 1986, of respondent's determination to sell property (jewelry and furs) seized from petitioners. The issue for decision is the propriety of respondent's determination to sell the property. Respondent's…
2Cases cited28 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Welch v. HelveringSupreme Court of the United States · 1933
- Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
- Bull v. United StatesSupreme Court of the United States · 1935
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
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