Legal Opinion
McRae v. Comm'r
United States Tax Court
Decided July 20, 2015No. Docket No. 10233-14LUnpublished
1Opinion of the Court
KENNETH A. MCRAE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McRae v. Comm'r
Docket No. 10233-14L
United States Tax Court
T.C. Memo 2015-132; 2015 Tax Ct. Memo LEXIS 141; 110 T.C.M. (CCH) 89;
July 20, 2015, Filed
An appropriate order and decision will be entered.
Kenneth A. McRae, Pro se.
Kris H. An, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM OPINION
LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1)1 of a determination by the Internal Revenue Service (IRS or respondent) to sustain the filing of a notice of…
2Cases cited16 opinions
- Goza 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
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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