Legal Opinion
Cropper v. Comm'r
United States Tax Court
Decided July 14, 2014No. Docket No. 5388-13LUnpublishedCited by 4 opinions
1Opinion of the Court
JAMES CROPPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cropper v. Comm'r
Docket No. 5388-13L
United States Tax Court
T.C. Memo 2014-139; 2014 Tax Ct. Memo LEXIS 138; 108 T.C.M. (CCH) 34;
July 14, 2014, Filed
Decision will be entered for respondent.
James Cropper, Pro se.
Tamara L. Kotzker, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM OPINION
KERRIGAN, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 (notice of determination) issued January 24, 2013,1 upholding a proposed levy…
2Cases cited16 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Katz v. CommissionerUnited States Tax Court · 2000
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Cropper v. CommissionerCourt of Appeals for the Tenth Circuit · 2016
- Rodney P. Walker v. CommissionerUnited States Tax Court · 2018
- Rudy Rosenberg v. CommissionerUnited States Tax Court · 2019
- Rudy Rosenberg v. CommissionerUnited States Tax Court · 2019