Legal Opinion
Craig K. Potts & Kristen H. Potts v. Commissioner
United States Tax Court
Decided November 20, 2017No. 12116-16LUnpublished
1Opinion of the Court
T.C. Memo. 2017-228
UNITED STATES TAX COURT CRAIG K. POTTS AND KRISTEN H. POTTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12116-16L. Filed November 20, 2017. John S. Jagiela, for petitioners. Trisha S. Farrow and Rachael J. Zepeda, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case petitioners seek review pursuant to section 6330(d)(1)1 of the determinations by the Internal 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of…
2Cases cited14 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
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