Legal Opinion
Sawyer v. Comm'r
United States Tax Court
Decided July 17, 2012No. Docket No. 1821-11LUnpublishedCited by 1 opinion
1Opinion of the Court
JEFFREY VERNE SAWYER AND DIANA LORRAINE ECKER SAWYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sawyer v. Comm'r
Docket No. 1821-11L
United States Tax Court
T.C. Memo 2012-201; 2012 Tax Ct. Memo LEXIS 201; 104 T.C.M. (CCH) 76;
July 17, 2012, Filed
Decision will be entered for respondent.
Jeffrey Verne Sawyer, Pro se.
Diana Lorraine Ecker Sawyer, Pro se.
S. Mark Barnes, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Pursuant to sections 6320(c) and 6330(d)(1), 1 petitioners seek review of respondent's determination to sustain the filing of…
2Cases cited15 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Magana v. Comm'rUnited States Tax Court · 2002
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Perry v. Comm'rUnited States Tax Court · 2014