Legal Opinion
Garavaglia v. Comm'r
United States Tax Court
Decided July 3, 2017No. Docket No. 1351-14LUnpublishedCited by 1 opinion
1Opinion of the Court
CHARLES GARAVAGLIA AND MARY ANN GARAVAGLIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Garavaglia v. Comm'r
Docket No. 1351-14L.
United States Tax Court
T.C. Memo 2017-131; 2017 Tax Ct. Memo LEXIS 131;
July 3, 2017, Filed
Evan H. Kaploe, for petitioners.
Alicia A. Mazurek, for respondent.
CHIECHI, Judge.
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: This case arises from a petition filed in response to respective notices of determination concerning collection action(s) under section 6320 and/or 63301 dated December 18, 2013 (collectively, notices of determination), as…
2Cases cited9 opinions
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Lee v. CommissionerUnited States Tax Court · 1999
- Leon S. Malachinski v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Klein v. Comm'rUnited States Tax Court · 2017