Legal Opinion

Norris A. Dodson & Helen M. Dodson v. Commissioner

United States Tax Court

Decided July 9, 2020No. 7859-19LUnpublished

1Opinion of the Court

T.C. Memo. 2020-106

UNITED STATES TAX COURT NORRIS A. DODSON AND HELEN M. DODSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7859-19L. Filed July 9, 2020. Norris A. Dodson and Helen M. Dodson, pro sese. Stephen C. Welker, Bartholomew Cirenza, and William J. Gregg, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioners seek review of a determination by the Internal Revenue Service (IRS or respon- dent) to uphold collection actions. The parties have filed cross-motions for sum- mary judgment under Rule 121, addressed…

2Cases cited15 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
  3. Murphy v. Comm'rUnited States Tax Court · 2005
  4. FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
  5. Keith Orum and Cherie Orum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005

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