Legal Opinion
Felix Ewald Friedel v. Commissioner
United States Tax Court
Decided September 17, 2020No. 11239-19WUnpublished
1Opinion of the Court
T.C. Memo. 2020-131
UNITED STATES TAX COURT FELIX EWALD FRIEDEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11239-19W. Filed September 17, 2020. Felix Ewald Friedel, pro se. Elizabeth C. Mourges, Bartholomew Cirenza, and Nancy M. Gilmore, for respondent. MEMORANDUM OPINION LAUBER, Judge: This whistleblower award case is before the Court on a motion for summary judgment filed by the Internal Revenue Service (IRS or re- spondent). Respondent contends that the IRS Whistleblower Office (Office) did not abuse its discretion in rejecting petitioner’s claims because…
2Cases cited14 opinions
- Gonzalez v. ThalerSupreme Court of the United States · 2012
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
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