Legal Opinion
Bibby v. Comm'r
United States Tax Court
Decided December 12, 2013No. Docket No. 14687-12LUnpublished
1Opinion of the Court
CHRISTOPHER A. BIBBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bibby v. Comm'r
Docket No. 14687-12L
United States Tax Court
T.C. Memo 2013-281; 2013 Tax Ct. Memo LEXIS 292;
December 12, 2013, Filed
Decision will be entered for respondent.
Danny M. Carr, for petitioner.
Timothy S. Murphy, Robert D. Heitmeyer, and John D. Davis, for respondent.
NEGA, Judge.
NEGA
MEMORANDUM OPINION
NEGA, Judge: This action was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination) with respect to petitioner's 2007 and 2008…
2Cases cited7 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Keith Orum and Cherie Orum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005
- Orum v. Comm'rUnited States Tax Court · 2004
- Living Care Alternatives of Utica, Inc. v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2005
- McLaine v. CommissionerUnited States Tax Court · 2012
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