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Legal Opinion

Jon Robert Ludlam & Maria Louisa Ludlam v. Commissioner

United States Tax Court

Decided March 25, 2019No. 24739-16LUnpublished

1Opinion of the Court

T.C. Memo. 2019-21

UNITED STATES TAX COURT JON ROBERT LUDLAM AND MARIA LOUISA LUDLAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24739-16L. Filed March 25, 2019. Jon Robert Ludlam and Maria Louisa Ludlam, pro se. Randall B. Childs and A. Gary Begun, for respondent. MEMORANDUM OPINION URDA, Judge: In this collection due process (CDP) case, Jon Robert Ludlam and his wife Maria Louisa Ludlam seek review, pursuant to section 6320(c) and 6330(d)(1),1 of the determination by the Internal Revenue Service 1 All section references are to the Internal Revenue Code in effect…

2Cases cited18 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Goza v. CommissionerUnited States Tax Court · 2000
  3. Sego v. CommissionerUnited States Tax Court · 2000
  4. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  5. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992

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