Legal Opinion

Martin Douglas Frantz v. Commissioner

United States Tax Court

Decided May 19, 2020No. 15440-18WUnpublished

1Opinion of the Court

T.C. Memo. 2020-64

UNITED STATES TAX COURT MARTIN DOUGLAS FRANTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15440-18W. Filed May 19, 2020. Martin Douglas Frantz, pro se. Nicholas R. Rosado and Michael Skeen, for respondent. MEMORANDUM OPINION URDA, Judge: Petitioner, Martin Douglas Frantz, seeks review under section 7623(b)(4) of determinations of the Internal Revenue Service (IRS) Whistleblower Office (WBO) that declined to make whistleblower awards to him -2- [*2] and his wife.1 Mr. and Mrs. Frantz submitted an award application to the WBO asserting that the trustee…

2Cases cited12 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
  3. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  4. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  5. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988

7 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API