Legal Opinion
Stockton v. Comm'r
United States Tax Court
Decided August 19, 2009No. 18575-07LUnpublishedCited by 3 opinions
1Opinion of the Court
WILLIAM H. STOCKTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Stockton v. Comm'r
No. 18575-07L
United States Tax Court
T.C. Memo 2009-186; 2009 Tax Ct. Memo LEXIS 191; 98 T.C.M. (CCH) 103;
August 19, 2009, Filed
William H. Stockton, Pro se.
Olivia J. Hyatt, for respondent.
Jacobs, Julian I.
JULIAN I. JACOBS
MEMORANDUM OPINION
JACOBS, Judge: The dispute between the parties concerns respondent's enforced collection actions taken (the filing of a lien) and proposed to be taken (intent to levy) against petitioner to collect unpaid Federal income tax liabilities, additions to tax, and…
2Cases cited12 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Woodral v. CommissionerUnited States Tax Court · 1999
- Giamelli v. Comm'rUnited States Tax Court · 2007
7 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Terry v. Comm'rUnited States Tax Court · 2016
- Earnest Mack v. CommissionerUnited States Tax Court · 2018
- Sanford Solny v. CommissionerUnited States Tax Court · 2018