Legal Opinion
Rudy Rosenberg v. Commissioner
United States Tax Court
Decided May 15, 2019No. 13226-13LUnpublished
1Opinion of the Court
T.C. Memo. 2019-52
UNITED STATES TAX COURT RUDY ROSENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13226-13L. Filed May 15, 2019. Rudy Rosenberg, pro se. Lydia A. Branche and Marco Franco, for respondent. MEMORANDUM OPINION COLVIN, Judge: In this collection due process (CDP) case, petitioner has invoked our jurisdiction, pursuant to section 6330(d)(1),1 over respondent’s 1 Section references are to the Internal Revenue Code, as amended and in effect at all relevant times. Rule references are to the Tax Court Rules of Practice and Procedure. Petitioner resided in…
2Cases cited33 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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