Legal Opinion
Kim Reinhart v. Commissioner
United States Tax Court
Decided October 16, 2014No. 25917-11LUnpublished
1Opinion of the Court
T.C. Memo. 2014-218
UNITED STATES TAX COURT KIM REINHART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Docket No. 25917-11L. Filed October 16, 2014. Mitchell I. Horowitz and Micah G. Forgarty, for petitioner. Miriam C. Dillard, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: The petition in this case was filed in response to a Decision Letter Concerning Equivalent Hearing under Section 6320 and/or 6330 of the Internal Revenue Code (decision letter) upholding a collection action regarding a notice of Federal tax lien (NFTL) filed on March 15, 2011, for…
2Cases cited14 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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