Legal Opinion

Kimball v. Comm'r

United States Tax Court

Decided April 1, 2008No. 10960-06LUnpublishedCited by 1 opinion

1Opinion of the Court

FRANK B. KIMBALL AND ELAINE E. KIMBALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kimball v. Comm'r

No. 10960-06L

United States Tax Court

T.C. Memo 2008-78; 2008 Tax Ct. Memo LEXIS 79; 95 T.C.M. (CCH) 1306;

April 1, 2008, Filed

Robert E. Kovacevich, for petitioners.

Catherine L. Campbell, for respondent.

Haines, Harry A.

HARRY A. HAINES

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Petitioners filed a petition with this Court in response to a Notice of Determination Concerning Collection Action(s) Under Sections 6320 and/or 6330 (notice of determination) for 1984. 1 Pursuant…

2Cases cited23 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Goza v. CommissionerUnited States Tax Court · 2000
  3. Sego v. CommissionerUnited States Tax Court · 2000
  4. Naftel v. CommissionerUnited States Tax Court · 1985
  5. Woodral v. CommissionerUnited States Tax Court · 1999

18 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. McCann v. United StatesUnited States Court of Federal Claims · 2012

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