Legal Opinion
Denise Mannella v. Commissioner
United States Tax Court
Decided April 13, 2009No. 17531-07Unknown
1Opinion of the Court
132 T.C. No. 10
UNITED STATES TAX COURT DENISE MANNELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17531-07. Filed April 13, 2009. R mailed P a notice of intent to levy and notice of the right to a hearing pursuant to sec. 6330, I.R.C. (notice of intent to levy), on June 4, 2004. On Nov. 1, 2006, P requested relief from joint and several liability under sec. 6015, I.R.C. R denied P’s request as untimely. P then petitioned this Court for relief under sec. 6015, I.R.C., and R moved for summary judgment. R argues that P is ineligible for relief under sec. 6015(b), (c),…
2Cases cited14 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
9 more not listed; retrieve them via the Exa API.