Legal Opinion
Nichols v. Comm'r
United States Tax Court
Decided January 9, 2007No. 1384-05LUnpublishedCited by 3 opinions
1Opinion of the Court
RICHARD NICHOLS AND LISA NICHOLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nichols v. Comm'r
No. 1384-05L
United States Tax Court
T.C. Memo 2007-5; 2007 Tax Ct. Memo LEXIS 5; 93 T.C.M. (CCH) 657;
January 9, 2007, Filed
David B. Shiner, for petitioners.
Gregory J. Stull, for respondent.
Holmes, Mark V.
Mark V. Holmes
MEMORANDUM OPINION
HOLMES, Judge: In 2001, Richard Nichols and his wife Lisa reached a compromise with the IRS on their 1994 tax liability. The Nicholses agreed that the IRS could immediately assess and collect an agreed amount, but they reserved the right to sue for a…
2Cases cited15 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. PriceSupreme Court of the United States · 1960
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Katz v. CommissionerUnited States Tax Court · 2000
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Mohamed v. Comm'rUnited States Tax Court · 2013
- Baltic v. Comm'rUnited States Tax Court · 2007
- Peter P. Baltic and Karen R. Baltic v. CommissionerUnited States Tax Court · 2007