Legal Opinion

Durrenberger v. Comm'r

United States Tax Court

Decided February 26, 2004No. 10712-02LUnpublished

1Opinion of the Court

CHARLES P. DURRENBERGER JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Durrenberger v. Comm'r

No. 10712-02L

United States Tax Court

T.C. Memo 2004-44; 2004 Tax Ct. Memo LEXIS 45; 87 T.C.M. (CCH) 1000;

February 26, 2004, Filed

An appropriate order will be issued.

Charles P. Durrenberger, Jr., pro se.

John D. Faucher, for respondent.

Colvin, John O.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: On May 23, 2002, respondent sent petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/ or 6330, in which respondent determined that the filing…

2Cases cited7 opinions

  1. Sego v. CommissionerUnited States Tax Court · 2000
  2. United States v. RodgersSupreme Court of the United States · 1983
  3. Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
  4. Lunsford v. Comm'rUnited States Tax Court · 2001
  5. Keene v. Comm'rUnited States Tax Court · 2003

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