Legal Opinion
George A. Murray v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 8, 1994No. 92-4071PublishedCited by 27 opinions
1Opinion of the Court
ILANA DIAMOND ROVNER, Circuit Judge.
George A. Murray filed a petition seeking a redetermination of an alleged deficiency in income tax. The Tax Court dismissed for lack of jurisdiction, and Murray appeals. We affirm.
I
In April and May 1992, the IRS, acting pursuant to 26 U.S.C. § 6201(a)(3), 1 sent Murray two notices of its intent to levy on account of an underpayment of tax resulting from the disallowance of a withholding credit. On June 20, 1992, Murray initiated this action to challenge what he labeled a disputed “deficiency.” His petition before the Tax Court indicated that although he had…
2Cases cited9 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Albert E. Robinson and Rose M. Robinson v. United StatesCourt of Appeals for the Third Circuit · 1991
- Abrams v. CommissionerUnited States Tax Court · 1985
- Kellogg v. CommissionerUnited States Tax Court · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Perez v. United StatesCourt of Appeals for the Fifth Circuit · 2002
- Our Country Home Enterprises, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Gray v. CommissionerCourt of Appeals for the Seventh Circuit · 2013
- Charles E. Shepherd v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1998
- Brown v. United StatesUnited States Court of Federal Claims · 1996
22 more not listed; retrieve them via the Exa API.