Legal Opinion
Downing v. Comm'r
United States Tax Court
Decided September 24, 2007No. 6452-05LUnpublishedCited by 2 opinions
1Opinion of the Court
RICHARD M. DOWNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Downing v. Comm'r
No. 6452-05L
United States Tax Court
T.C. Memo 2007-291; 2007 Tax Ct. Memo LEXIS 294; 94 T.C.M. (CCH) 319;
September 24, 2007, Filed
B.J. Hickert and Seamus P. Smith, for petitioner.
Charles M. Berlau and Michael L. Boman, for respondent.
Thornton, Michael B.
MICHAEL B. THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Pursuant to sections 6320(c) and 6330(d), petitioner seeks review of respondent's determination sustaining the filing of a Federal tax lien with respect to petitioner's 1995…
2Cases cited27 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Craig v. Comm'rUnited States Tax Court · 2002
- Pyo v. CommissionerUnited States Tax Court · 1984
22 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Adolphson v. CommissionerCourt of Appeals for the Seventh Circuit · 2016