Legal Opinion
Gormeley v. Comm'r
United States Tax Court
Decided November 9, 2009No. 26814-08UnpublishedCited by 1 opinion
1Opinion of the Court
SUZANNE GORMELEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gormeley v. Comm'r
No. 26814-08
United States Tax Court
T.C. Memo 2009-252; 2009 Tax Ct. Memo LEXIS 256; 98 T.C.M. (CCH) 420;
November 9, 2009, Filed
Carlton M. Smith, for petitioner.
Robert W. Mopsick, for respondent.
Cohen, Mary Ann
MARY ANN COHEN
MEMORANDUM OPINION
COHEN, Judge: The petition in this case was filed in response to a notice of final determination denying relief under section 6015 for unpaid Federal income tax for 2004. This case is now before the Court on cross-motions to dismiss for lack of jurisdiction.…
2Cases cited11 opinions
- Alt v. Comm'rUnited States Tax Court · 2002
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
- Pietanza v. CommissionerUnited States Tax Court · 1989
- Keeton v. CommissionerUnited States Tax Court · 1980
- Raymond v. Comm'rUnited States Tax Court · 2002
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Matuszak v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2017