Legal Opinion
Taylor v. Comm'r
United States Tax Court
Decided February 3, 2004No. 13491-03LUnpublishedCited by 22 opinions
1Opinion of the Court
SUE TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Taylor v. Comm'r
No. 13491-03L
United States Tax Court
T.C. Memo 2004-25; 2004 Tax Ct. Memo LEXIS 25; 87 T.C.M. (CCH) 848;
February 3, 2004, Filed
Commissioner's motion for summary judgment granted. Petitioner's cross-motion denied.
Sue Taylor, pro se.
Erin K. Huss, for respondent.
Gerber, Joel
GERBER
MEMORANDUM OPINION
GERBER, Judge: Respondent, in a motion filed on November 6, 2003, moved for summary judgment on the question of whether respondent may proceed with collection of Federal income tax assessed against petitioner.…
2Cases cited6 opinions
- 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
- Davis v. CommissionerUnited States Tax Court · 2000
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Cox v. Comm'rUnited States Tax Court · 2006
- Calafati v. Comm'rUnited States Tax Court · 2006
- Ho v. Comm'rUnited States Tax Court · 2006
- Williams v. Comm'rUnited States Tax Court · 2005
- Taylor v. Comm'rUnited States Tax Court · 2005
17 more not listed; retrieve them via the Exa API.