Legal Opinion
Lites v. Comm'r
United States Tax Court
Decided August 30, 2005No. 19906-03LUnpublishedCited by 13 opinions
1Opinion of the Court
RICHARD T. AND CATHERINE L. LITES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lites v. Comm'r
No. 19906-03L
United States Tax Court
T.C. Memo 2005-206; 2005 Tax Ct. Memo LEXIS 206; 90 T.C.M. (CCH) 191;
August 30, 2005, Filed
Robert E. McKenzie and Kathleen M. Lach, for petitioners.
Thomas D. Yang, for respondent.
Thornton, Michael B.
Michael B. Thornton
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Pursuant to section 6330(d), petitioners seek review of an Appeals Office determination sustaining a proposed levy. 1
FINDINGS OF FACT
The parties have stipulated some facts, which…
2Cases cited8 opinions
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Mailman v. CommissionerUnited States Tax Court · 1988
- Katz v. CommissionerUnited States Tax Court · 2000
- Rybak v. CommissionerUnited States Tax Court · 1988
- Keith Orum and Cherie Orum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Kelby v. Comm'rUnited States Tax Court · 2008
- Alessio Azzari, Inc. v. CommissionerUnited States Tax Court · 2011
- Ligman v. Comm'rUnited States Tax Court · 2015
- Vanmali v. Comm'rUnited States Tax Court · 2012
- Brown v. Comm'rUnited States Tax Court · 2009
8 more not listed; retrieve them via the Exa API.