Legal Opinion
Minemyer v. Comm'r
United States Tax Court
Decided November 27, 2012No. Docket No. 17269-11LUnpublishedCited by 1 opinion
1Opinion of the Court
JOHN T. MINEMYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Minemyer v. Comm'r
Docket No. 17269-11L
United States Tax Court
T.C. Memo 2012-325; 2012 Tax Ct. Memo LEXIS 327; 104 T.C.M. (CCH) 616;
November 27, 2012, Filed
An appropriate order and decision will be entered.
John T. Minemyer, Pro se.
Dennis Richard Onnen, for respondent.
PARIS, Judge.
PARIS
MEMORANDUM OPINION
PARIS, Judge: This case is before the Court on respondent's motion for summary judgment filed under Rule 121. 1 Pursuant to sections 6320(c) and 6330(d), petitioner seeks judicial review of respondent's determination to…
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- Sego 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
- Naftel v. CommissionerUnited States Tax Court · 1985
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
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3Cited by1 opinion
- Adolphson v. CommissionerCourt of Appeals for the Seventh Circuit · 2016