Legal Opinion
Rodney P. Walker v. Commissioner
United States Tax Court
Decided February 26, 2018No. 16108-14L, 9435-15LUnpublishedCited by 4 opinions
1Opinion of the Court
T.C. Memo. 2018-22
UNITED STATES TAX COURT RODNEY P. WALKER,1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16108-14L, 9435-15L. Filed February 26, 2018. Both P and R have moved for summary judgment in these CDP cases. We will deny P's motion and grant R's motion in part. We will remand these cases to Appeals for supplemental determinations on two issues. Rodney P. Walker, pro se. Nicole C. Beckley, for respondent. 1 We consolidated the cases at docket Nos. 16108-14L and 9435-15L for trial, briefing, and opinion. -2- [*2] MEMORANDUM OPINION HALPERN, Judge: These…
2Cases cited23 opinions
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- Goza 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
- Giamelli v. Comm'rUnited States Tax Court · 2007
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3Cited by4 opinions
- Martin A. Kapp v. CommissionerUnited States Tax Court · 2019
- Alfred Q. Campbell, III v. CommissionerUnited States Tax Court · 2019
- Jeffrey D. Gregory v. CommissionerUnited States Tax Court · 2018
- Terry L. Yaryan & Dorothy H. Yaryan v. CommissionerUnited States Tax Court · 2018