Legal Opinion
Szekely v. Comm'r
United States Tax Court
Decided September 24, 2013No. Docket No. 8910-12LUnpublishedCited by 4 opinions
1Opinion of the Court
THOMAS SZEKELY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Szekely v. Comm'r
Docket No. 8910-12L.
United States Tax Court
T.C. Memo 2013-227; 2013 Tax Ct. Memo LEXIS 236; 106 T.C.M. (CCH) 375;
September 24, 2013, Filed
Thomas Szekely, Pro se.
Eugene A. Kornel, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM FINDINGS OF FACT AND OPINION
LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6320(c) of the determination by the Internal Revenue Service (IRS or respondent) to uphold the filing of a notice of a Federal tax lien.1 The IRS filed…
2Cases cited7 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- United States v. City of New BritainSupreme Court of the United States · 1954
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- United States v. VermontSupreme Court of the United States · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- James Edward Terrell v. CommissionerUnited States Tax Court · 2018
- Milton E. McMurtry, Jr. v. CommissionerUnited States Tax Court · 2019
- Patricia Ann Copper v. Comm'rUnited States Tax Court · 2017
- Patricia Ann Copper v. CommissionerUnited States Tax Court · 2017