Legal Opinion
Pomerantz v. Comm'r
United States Tax Court
Decided December 22, 2005No. 5218-05LUnpublishedCited by 2 opinions
1Opinion of the Court
GLORIA POMERANTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pomerantz v. Comm'r
No. 5218-05L
United States Tax Court
T.C. Memo 2005-295; 2005 Tax Ct. Memo LEXIS 293; 90 T.C.M. (CCH) 628;
December 22, 2005, Filed
Richard E. Preston and Suyeun Jacqueline Pyun, for petitioner.
Jeffrey Gold, for respondent.
Armen, Robert N.
Armen, Robert N.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This collection review case is before the Court on respondent's Motion For Summary Judgment. 1 As explained in detail below, we shall grant respondent's motion.
Background
Gloria Pomerantz (petitioner) is an…
2Cases cited10 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
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- David and Lynette Kindred v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- Lindberg v. Comm'rUnited States Tax Court · 2010