Legal Opinion
Frierson-Harris v. Comm'r
United States Tax Court
Decided May 18, 2015No. Docket No. 25593-13LUnpublished
1Opinion of the Court
ETHEL LINDA FRIERSON-HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Frierson-Harris v. Comm'r
Docket No. 25593-13L
United States Tax Court
T.C. Memo 2015-94; 2015 Tax Ct. Memo LEXIS 101; 109 T.C.M. (CCH) 1491;
May 18, 2015, Filed
An appropriate order and decision will be entered for respondent.
Ethel Linda Frierson-Harris, Pro se.
Peter N. Scharff, for respondent.
LARO, Judge.
LARO
LARO, Judge: Petitioner, while residing in New York, petitioned the Court under sections 6320 and 6330 for review of respondent's determination to sustain the filing of a notice of Federal tax lien (NFTL)…
2Cases cited10 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Goza v. CommissionerUnited States Tax Court · 2000
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Davis v. CommissionerUnited States Tax Court · 2000
- Peter Kuretski v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2014
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