Beeler v. Comm'r

JOEL I. BEELER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Beeler v. Comm'r

Docket No. 20892-07L

United States Tax Court

T.C. Memo 2013-130; 2013 Tax Ct. Memo LEXIS 131; 105 T.C.M. (CCH) 1772;

May 22, 2013, Filed

Beeler v. Comm'r, 434 Fed. Appx. 41, 2011 U.S. App. LEXIS 20596 (2d Cir., 2011)

Decision will be entered under Rule 155.

Richard Stephen Kestenbaum and Bernard Mark, for petitioner.

Marc L. Caine, for respondent.

GOEKE, Judge.

GOEKE

SUPPLEMENTAL MEMORANDUM OPINION

GOEKE, Judge: This is a collection due process case on remand from the Court of Appeals for the Second Circuit.…