Tatum v. Comm'r

CARTER B. TATUM, JR. AND BARBARA B. TATUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tatum v. Comm'r

No. 1126-01L

United States Tax Court

T.C. Memo 2003-115; 2003 Tax Ct. Memo LEXIS 117; 85 T.C.M. (CCH) 1200; T.C.M. (RIA) 55125;

April 22, 2003, Filed

Decision for taxpayers.

David L. Miller, for petitioners.

Nina P. Ching, for respondent.

Jacobs, Julian I.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: This case arises from petitioners' request for our review (pursuant to section 6330 ) of respondent's decision 1 to proceed with collection by levy with respect to their…