Legal Opinion
Williams v. Commissioner
Court of Appeals for the Second Circuit
Decided May 21, 2013No. Docket 12-2446-agPublishedCited by 10 opinions
1Per curiam
Petitioner-appellant Oliver W. Williams, an attorney, appeals pro se from an Order and Decision dated May 14, 2012 of the United States Tax Court (Armen, J.) granting summary judgment in favor of respondent-appellee Commissioner of Internal Revenue (the “Commissioner”) and sustaining a proposed levy to collect outstanding income tax liabilities owed by Williams and his wife for the 2000, 2001, and 2002 taxable years. We affirm.
BACKGROUND
Between 1995 and 2002, Williams and his wife (“taxpayers”) underpaid their federal income taxes. In 2006, the Internal Revenue Service (the “IRS”) notified…
2Cases cited11 opinions
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Lunsford v. Comm'rUnited States Tax Court · 2001
- James M. Robinette v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2006
- Living Care Alternatives of Utica, Inc. v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2005
- David and Lynette Kindred v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Perkins v. CommissionerCourt of Appeals for the Second Circuit · 2020
- Baptiste v. Comm'rUnited States Tax Court · 2016
- Besicorp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2026
- Bletsas v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2019
5 more not listed; retrieve them via the Exa API.