Legal Opinion
Azael Dythian Perales v. Commissioner
United States Tax Court
Decided October 23, 2018No. 787-18WUnpublished
1Opinion of the Court
T.C. Memo. 2018-177
UNITED STATES TAX COURT AZAEL DYTHIAN PERALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 787-18W. Filed October 23, 2018. Azael Dythian Perales, pro se. Kimberly A. Daigle and John T. Arthur, for respondent. MEMORANDUM OPINION LAUBER, Judge: This whistleblower award case is before the Court on a motion for summary judgment filed by the Internal Revenue Service (IRS or re- spondent). Respondent contends that he is entitled to judgment as a matter of law because the IRS Whistleblower Office (Office) did not initiate any administrative or judicial…
2Cases cited9 opinions
- 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
- Murphy v. Comm'rUnited States Tax Court · 2005
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