Legal Opinion
Perkins v. Comm'r
United States Tax Court
Decided April 16, 2008No. 14587-06LUnpublishedCited by 2 opinions
1Opinion of the Court
RICHARD A. PERKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Perkins v. Comm'r
No. 14587-06L
United States Tax Court
T.C. Memo 2008-103; 2008 Tax Ct. Memo LEXIS 103; 95 T.C.M. (CCH) 1396;
April 16, 2008, Filed
Richard A. Perkins, Pro se.
Christopher J. Sheldon, for respondent.
Jacobs, Julian I.
JULIAN I. JACOBS
MEMORANDUM OPINION
JACOBS, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination). 1 Pursuant to section 6330(d), petitioner seeks our review of respondent's…
2Cases cited11 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Commissioner v. LundySupreme Court of the United States · 1996
- Giamelli v. Comm'rUnited States Tax Court · 2007
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Everett Assocs. v. Comm'rUnited States Tax Court · 2012
- Goldberg v. Comm'rUnited States Tax Court · 2012