Legal Opinion
Hampton Software Development, LLC v. Commissioner
United States Tax Court
Decided June 19, 2018No. 30231-13LUnpublished
1Opinion of the Court
T.C. Memo. 2018-87
UNITED STATES TAX COURT HAMPTON SOFTWARE DEVELOPMENT, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30231-13L. Filed June 19, 2018. Brianna Tipton and Zachary K. Gregory, for petitioner. G. Chad Barton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: This case arises from a petition filed in response to a notice of determination concerning collection action(s) under section 6320 and/or 63301 that respondent’s Appeals Office (Appeals Office) issued to petitioner (notice of determination). 1 Unless otherwise indicated, all…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Mendes v. Comm'rUnited States Tax Court · 2003
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
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