Legal Opinion
Fielder v. Comm'r
United States Tax Court
Decided October 4, 2012No. Docket No. 23473-11LUnpublished
1Opinion of the Court
ROBERT G. FIELDER AND DEBORAH R. FIELDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fielder v. Comm'r
Docket No. 23473-11L
United States Tax Court
T.C. Memo 2012-284; 2012 Tax Ct. Memo LEXIS 285; 104 T.C.M. (CCH) 419;
October 4, 2012, Filed
An appropriate order will be issued denying respondent's motion.
Robert Alton West, for petitioners.
John Chinnapongse and Jessica R. Browde, for respondent.
LARO, Judge.
LARO
MEMORANDUM OPINION
LARO, Judge: Petitioners, while residing in California, petitioned the Court under section 6330(d) to review a determination by respondent's Office of…
2Cases cited6 opinions
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Craig v. Comm'rUnited States Tax Court · 2002
- Zapara v. Comm'rUnited States Tax Court · 2005
- Schwartz v. Comm'rUnited States Tax Court · 2008
- Zapara v. CommissionerCourt of Appeals for the Ninth Circuit · 2011
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