Legal Opinion

Gregory Dwight Goosby, Sr. v. Commissioner

United States Tax Court

Decided May 9, 2019No. 22731-17LUnpublished

1Opinion of the Court

T.C. Memo. 2019-49

UNITED STATES TAX COURT GREGORY DWIGHT GOOSBY, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22731-17L. Filed May 9, 2019. Gregory Dwight Goosby, Sr., pro se. Martha Jane Weber and William W. Kiessling, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and…

2Cases cited12 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  3. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  4. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  5. Thompson v. CommissionerUnited States Tax Court · 2013

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