Legal Opinion
Freeman v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 26, 2009No. 07-73619PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM **
Gerry E. Freeman appeals pro se from the order of the United States Tax Court, following a bench trial, upholding a determination of federal income taxes owed for tax year 2004. We have jurisdiction under 26 U.S.C. § 7482(a). We review de novo the Tax Court’s legal conclusions and for clear error its findings of fact. Charlotte’s Office Boutique v. Comm’r, 425 F.3d 1203, 1211 (9th Cir.2005). We affirm.
Freeman contends that the notice of a federal tax lien for his 2004 tax obligation of $10,522.35 had been prematurely filed because the Internal Revenue Service (IRS) had failed to…
2Cases cited4 opinions
- Merlin Hansen Dolores Hansen v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- In Re TussUnited States Bankruptcy Court, D. Montana · 2007
- Harold Davis and Enid Davis v. United StatesCourt of Appeals for the Ninth Circuit · 1989
3Cited by2 opinions
- Thompson v. CommissionerUnited States Tax Court · 2013
- George Thompson v. CommissionerUnited States Tax Court · 2013