Legal Opinion
Kathy Bletsas v. Commissioner
United States Tax Court
Decided August 14, 2018No. 4485-17LUnpublished
1Opinion of the Court
T.C. Memo. 2018-128
UNITED STATES TAX COURT KATHY BLETSAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4485-17L. Filed August 14, 2018. Frank Agostino and Malinda A. Sederquist, for petitioner. James P.A. Caligure, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c)1 and 6330(d)(1) of the determination by 1 All statutory references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and…
2Cases cited20 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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