Legal Opinion

Kakeh v. Comm'r

United States Tax Court

Decided June 2, 2015No. Docket No. 10728-13LUnpublished

1Opinion of the Court

MOHAMMAD A. KAKEH AND TONI L. KAKEH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kakeh v. Comm'r

Docket No. 10728-13L.

United States Tax Court

T.C. Memo 2015-103; 2015 Tax Ct. Memo LEXIS 111; 109 T.C.M. (CCH) 1531;

June 2, 2015, Filed

An appropriate order and decision will be entered.

Thomas Kevin Spencer, for petitioners.

John D. Ellis, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM OPINION

LAUBER, Judge: In this collection due process (CDP) case, petitioners seek review pursuant to sections 6320(c) and 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS or…

2Cases cited17 opinions

  1. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  2. Goza v. CommissionerUnited States Tax Court · 2000
  3. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  4. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  5. Commissioner v. SchleierSupreme Court of the United States · 1995

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