Legal Opinion
Randall Jennette v. Commissioner
United States Tax Court
Decided April 5, 2018No. 12713-16LUnpublished
1Opinion of the Court
T.C. Memo. 2018-47
UNITED STATES TAX COURT RANDALL JENNETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12713-16L. Filed April 5, 2018. Randall Jennette, pro se. Lisa DiCerbo, for respondent. MEMORANDUM OPINION RUWE, Judge: This case was brought by petitioner under section 6330(d)(1)1 regarding a determination by the Internal Revenue Service (IRS) 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure. -2- [*2] Office of Appeals…
2Cases cited21 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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