Legal Opinion
MacDonald v. Comm'r
United States Tax Court
Decided March 24, 2009No. 12652-07LUnpublishedCited by 4 opinions
1Opinion of the Court
DOUGAL C. AND DIANE N. MACDONALD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
MacDonald v. Comm'r
No. 12652-07L
United States Tax Court
T.C. Memo 2009-63; 2009 Tax Ct. Memo LEXIS 63; 97 T.C.M. (CCH) 1320;
March 24, 2009, Filed
William E. Taggart, Jr., for petitioners.
Margaret A. Martin and Jeremy L. McPherson, for respondent.
Marvel, L. Paige
L. PAIGE MARVEL
MEMORANDUM OPINION
MARVEL, Judge: Petitioners petitioned this Court in response to respondent's Notice of Determination Concerning Collection Action(s) Under Section 63201 and/or 6330 for 1998 through 2004 (notice of determination)…
2Cases cited17 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Katz v. CommissionerUnited States Tax Court · 2000
- Craig v. Comm'rUnited States Tax Court · 2002
- Magana v. Comm'rUnited States Tax Court · 2002
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- MacDonald v. Comm'rUnited States Tax Court · 2009
- Allivato v. Comm'rUnited States Tax Court · 2011
- Paulette Etoty v. CommissionerUnited States Tax Court · 2020
- Thompson v. Comm'rUnited States Tax Court · 2013