Legal Opinion
Criner v. Comm'r
United States Tax Court
Decided November 25, 2003No. 7126-02LUnpublishedCited by 2 opinions
1Opinion of the Court
JERRY D. CRINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Criner v. Comm'r
No. 7126-02L
United States Tax Court
T.C. Memo 2003-328; 2003 Tax Ct. Memo LEXIS 329; 86 T.C.M. (CCH) 655;
November 25, 2003, Filed
Court found Appeals Office did not abuse discretion in determining respondent's filing of nominee NFTL with respect to Claremore property was an appropriate collection action.
Jerry D. Criner, pro se.
Bruce K. Meneely, for respondent.
Marvel, L. Paige
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: On March 28, 2002, respondent mailed to petitioner a Notice of…
2Cases cited17 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Sego v. CommissionerUnited States Tax Court · 2000
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Gillum v. CommissionerCourt of Appeals for the Eighth Circuit · 2012
- Gillum v. CommissionerCourt of Appeals for the Eighth Circuit · 2012