Legal Opinion
Ronald C. Nimmo v. Commissioner
United States Tax Court
Decided June 1, 2020No. 7441-19LUnpublished
1Opinion of the Court
T.C. Memo. 2020-72
UNITED STATES TAX COURT RONALD C. NIMMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7441-19L. Filed June 1, 2020. Ronald C. Nimmo, pro se. Rachel L. Rollins and Jeffrey E. Gold, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1) of determinations by the Inter- nal Revenue Service (IRS or respondent) to sustain collection actions for his 2014- -2- [*2] 2017 taxable years.1 Respondent has moved for summary judgment under Rule 121, contending…
2Cases cited12 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- 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
7 more not listed; retrieve them via the Exa API.