Legal Opinion
McCall v. Comm'r
United States Tax Court
Decided April 6, 2009No. Nos. 26790-06L, 26791-06LUnpublishedCited by 4 opinions
1Opinion of the Court
CAROLINE MCCALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McCall v. Comm'r
Nos. 26790-06L, 26791-06L
United States Tax Court
T.C. Memo 2009-75; 2009 Tax Ct. Memo LEXIS 75; 97 T.C.M. (CCH) 1370;
April 6, 2009, Filed
Woodford G. Rowland, for petitioners.
Kaelyn J. Romey, for respondent.
Marvel, L. Paige
L. PAIGE MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: In these consolidated cases petitioners, pursuant to section 6330, 1 seek review of respondent's determinations to proceed with collection of trust fund recovery penalties for the taxable periods ending September 30…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Conway v. CommissionerUnited States Tax Court · 2011
- Wilson v. Comm'rUnited States Tax Court · 2012
- Garcia v. Comm'rUnited States Tax Court · 2009
- Melissa Coffey Hulett a.k.a. Melissa Coffey v. CommissionerUnited States Tax Court · 2018