Legal Opinion
Hosie v. Comm'r
United States Tax Court
Decided December 11, 2014No. Docket No. 16162-13LUnpublishedCited by 3 opinions
1Opinion of the Court
SPENCER HOSIE AND DIANE RICE HOSIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hosie v. Comm'r
Docket No. 16162-13L.
United States Tax Court
T.C. Memo 2014-246; 2014 Tax Ct. Memo LEXIS 246;
December 11, 2014, Filed
An appropriate order and decision will be entered.
David B. Porter, for petitioners.
Matthew D. Carlson, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM OPINION
LAUBER, Judge: In this collection due process (CDP) case, petitioners seek review pursuant to sections 6320(c) and 6330(d)(1)1 of the determinations by the Internal Revenue Service (IRS or respondent) to uphold the…
2Cases cited10 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
- Woodral v. CommissionerUnited States Tax Court · 1999
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Alexander Strashny & Laura Strashny v. CommissionerUnited States Tax Court · 2020
- Norris A. Dodson & Helen M. Dodson v. CommissionerUnited States Tax Court · 2020
- Robinson v. Comm'rUnited States Tax Court · 2015