Legal Opinion
Amtower v. Comm'r
United States Tax Court
Decided April 7, 2008No. 24636-06LUnpublished
1Opinion of the Court
FRED L. AND BEVERLY R. AMTOWER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Amtower v. Comm'r
No. 24636-06L
United States Tax Court
T.C. Memo 2008-88; 2008 Tax Ct. Memo LEXIS 87; 95 T.C.M. (CCH) 1344;
April 7, 2008, Filed
William E. Buchanan, for petitioners.
Brenda M. Fitzgerald, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: This case is before the Court on respondent's motion for summary judgment pursuant to Rule 121. 1 The issue we must decide is whether respondent's Appeals Office abused its discretion in determining to…
2Cases cited12 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego 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
7 more not listed; retrieve them via the Exa API.