Legal Opinion
Richmond v. Comm'r
United States Tax Court
Decided October 12, 2005No. 7438-04LUnpublishedCited by 2 opinions
1Opinion of the Court
JAMES WILSON RICHMOND, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Richmond v. Comm'r
No. 7438-04L
United States Tax Court
T.C. Memo 2005-238; 2005 Tax Ct. Memo LEXIS 238; 90 T.C.M. (CCH) 383;
October 12, 2005, Filed
James Wilson Richmond, Jr., pro se.
Innessa Glazman Molot, for respondent.
Jacobs, Julian I.
JULIAN I. JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: This case arises from a petition for judicial review pursuant to section 63301 of respondent's determination to proceed with collection by levy with respect to petitioner's income tax liability for 2000. The…
2Cases cited22 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Davis v. CommissionerUnited States Tax Court · 2000
- Laing v. United StatesSupreme Court of the United States · 1976
- Hutchinson v. United StatesCourt of Appeals for the Ninth Circuit · 1982
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Orian v. Comm'rUnited States Tax Court · 2010
- Bryant v. Comm'rUnited States Tax Court · 2009