Legal Opinion
Fritz Steven Schwager v. Commissioner
United States Tax Court
Decided June 15, 2020No. 17954-18LUnpublished
1Opinion of the Court
T.C. Memo. 2020-83
UNITED STATES TAX COURT FRITZ STEVEN SCHWAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17954-18L. Filed June 15, 2020. Fritz Steven Schwager, pro se. Robert D. Heitmeyer and Lawrence D. Sledz, for respondent. MEMORANDUM OPINION URDA, Judge: In this collection due process (CDP) case, Fritz Steven Schwager seeks review, pursuant to section 6330(d)(1),1 of the determination of 1 All section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and…
2Cases cited26 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- 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
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