Legal Opinion
Pantano Baptist Church v. Commissioner
United States Tax Court
Decided January 17, 2018No. 1422-17S LUnpublished
1Opinion of the Court
T.C. Summary Opinion 2018-3
UNITED STATES TAX COURT PANTANO BAPTIST CHURCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1422-17S L. Filed January 17, 2018. Pantano Baptist Church, pro se. Patrick A. Greenleaf, for respondent. SUMMARY OPINION LAUBER, Judge: This collection due process (CDP) case was heard pur- suant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Under section 7463(b), the decision to be entered is 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all…
2Cases cited15 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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