Legal Opinion
Gregory L. Murphy & Monica J. Murphy v. Commissioner
United States Tax Court
Decided June 11, 2019No. 12489-18LUnpublished
1Opinion of the Court
T.C. Memo. 2019-72
UNITED STATES TAX COURT GREGORY L. MURPHY AND MONICA J. MURPHY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12489-18L. Filed June 11, 2019. Gregory L. Murphy and Monica J. Murphy, pro sese. Ryan Z. Sarazin and Bartholomew Cirenza, for respondent. 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 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court…
2Cases cited19 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
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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