Legal Opinion

Suzanne Jean McCrory v. Commissioner

United States Tax Court

Decided January 31, 2018No. 22825-16WUnpublished

1Opinion of the Court

T.C. Memo. 2018-12

UNITED STATES TAX COURT SUZANNE JEAN MCCRORY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22825-16W. Filed January 31, 2018. Suzanne Jean McCrory, pro se. Patricia P. Davis and Jonathan M. Pope, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This whistleblower award case is before the Court on a motion for summary judgment filed by the Internal Revenue Service (IRS or respondent) and a motion to remand filed by petitioner. Respondent contends that he is entitled to summary judgment as a matter of law because the IRS Whistleblower Office (WO) did…

2Cases cited7 opinions

  1. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  2. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  3. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  4. Cooper v. Comm'rUnited States Tax Court · 2011
  5. Cohen v. CommissionerCourt of Appeals for the D.C. Circuit · 2014

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