Legal Opinion
Milton E. McMurtry, Jr. v. Commissioner
United States Tax Court
Decided March 27, 2019No. 4081-18LUnpublished
1Opinion of the Court
T.C. Memo. 2019-22
UNITED STATES TAX COURT MILTON E. MCMURTRY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4081-18L. Filed March 27, 2019. Milton E. McMurtry, Jr., pro se. Joseph E. Nagy and William Walter Kiessling, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1) of the determination by the Internal Revenue Service (IRS or respondent) to uphold the filing of a notice -2- [*2] of Federal tax lien (NFTL).1 Respondent has moved for summary judgment under…
2Cases cited9 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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