Legal Opinion

Lipson v. Comm'r

United States Tax Court

Decided August 30, 2012No. Docket No. 2187-10LUnpublishedCited by 18 opinions

P filed a petition for judicial review pursuant to I.R.C. sec. 6330(d)(1)(A) in response to R's determination that levy action was appropriate. Held: R's determination is sustained.

1Opinion of the Court

LOREN LIPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lipson v. Comm'r

Docket No. 2187-10L

United States Tax Court

T.C. Memo 2012-252; 2012 Tax Ct. Memo LEXIS 249; 104 T.C.M. (CCH) 262;

August 30, 2012, Filed

Decision will be entered for respondent.

P filed a petition for judicial review pursuant to I.R.C. sec. 6330(d)(1)(A) in response to R's determination that levy action was appropriate.

Held: R's determination is sustained.

Cruz Saavedra, for petitioner.

Aely K. Ullrich, for respondent.

WHERRY, Judge.

WHERRY

MEMORANDUM OPINION

WHERRY, Judge: This case is before the Court on a…

2Cases cited11 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sego v. CommissionerUnited States Tax Court · 2000
  3. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
  4. Murphy v. Comm'rUnited States Tax Court · 2005
  5. Giamelli v. Comm'rUnited States Tax Court · 2007

6 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. Thompson v. CommissionerUnited States Tax Court · 2013
  2. Moriarty v. Comm'rUnited States Tax Court · 2017
  3. Rebuck v. Comm'rUnited States Tax Court · 2016
  4. Budish v. Comm'rUnited States Tax Court · 2014
  5. Steven Samaniego v. CommissionerUnited States Tax Court · 2019

13 more not listed; retrieve them via the Exa API.

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