Legal Opinion
Robinson v. Comm'r
United States Tax Court
Decided March 25, 2015No. Docket No. 8452-13LUnpublished
1Opinion of the Court
ORLANDO L. ROBINSON AND TRACEY L. ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Robinson v. Comm'r
Docket No. 8452-13L.
United States Tax Court
T.C. Memo 2015-57; 2015 Tax Ct. Memo LEXIS 61; 109 T.C.M. (CCH) 1287;
March 25, 2015, Filed
An appropriate order and decision will be entered.
Orlando L. Robinson and Tracey L. Robinson, Pro se.
Jonathan E. Behrens, for respondent.
LAUBER, Judge.
LAUBER
MEMORANDUM OPINION
LAUBER, Judge: In this collection due process (CDP) case, petitioners seek review pursuant to section 6330(d)(1)1 of the determination by the Internal Revenue Service…
2Cases cited12 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
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