Legal Opinion
Ronald M. Goldberg v. Commissioner
United States Tax Court
Decided April 2, 2020No. 14294-13LUnpublishedCited by 1 opinion
1Opinion of the Court
T.C. Memo. 2020-38
UNITED STATES TAX COURT RONALD M. GOLDBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14294-13L. Filed April 2, 2020. Ronald M. Goldberg, for himself. Michael T. Shelton, for respondent. CONTENTS MEMORANDUM FINDINGS OF FACT AND OPINION . . . . . . . . . . . . . . . . . . 8 I. Issues for decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 II. The Form-4549-as-a-contract argument . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 III. Interest abatement . . . . . . . . . . . . . . . . . . . . . .…
2Cases cited39 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Goza v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
34 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- TENANTS' DEVELOPMENT CORPORATION & Another v. AMTAX HOLDINGS 227, LLC, & OthersMassachusetts Supreme Judicial Court · 2025