Legal Opinion
Ligman v. Comm'r
United States Tax Court
Decided April 27, 2015No. Docket No. 12735-13LUnpublishedCited by 2 opinions
1Opinion of the Court
WALTER D. LIGMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ligman v. Comm'r
Docket No. 12735-13L
United States Tax Court
T.C. Memo 2015-79; 2015 Tax Ct. Memo LEXIS 83; 109 T.C.M. (CCH) 1405;
April 27, 2015, Filed
Decision will be entered for respondent.
Jeffrey D. Moffatt, for petitioner.
Suzanne M. Warren, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM OPINION
KERRIGAN, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 of the Internal Revenue Code dated May 2, 2013, upholding a…
2Cases cited9 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Derrick Barron Tartt v. CommissionerUnited States Tax Court · 2019
- Kenneth Gustaf Swanberg v. CommissionerUnited States Tax Court · 2020