Legal Opinion
Clampitt v. Comm'r
United States Tax Court
Decided August 14, 2006No. 1555-06LUnpublished
1Opinion of the Court
MARC A. CLAMPITT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clampitt v. Comm'r
No. 1555-06L
United States Tax Court
T.C. Memo 2006-161; 2006 Tax Ct. Memo LEXIS 168; 92 T.C.M. (CCH) 99; RIA TM 56582;
August 14, 2006, Filed
Marc A. Clampitt, pro se.
Daniel N. Price, for respondent.
Wells, Thomas B.
Thomas B. Wells
MEMORANDUM OPINION
WELLS, Judge: This matter is before the Court on respondent's motion for summary judgment pursuant to Rule 121 and to impose a penalty pursuant to section 6673. The issue we must decide is whether respondent's Appeals Office abused its discretion in…
2Cases cited11 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
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