Legal Opinion
Bruce W. Lemay v. Commissioner
United States Tax Court
Decided May 14, 2020No. 19356-15LUnpublishedCited by 1 opinion
1Opinion of the Court
T.C. Memo. 2020-59
UNITED STATES TAX COURT BRUCE W. LEMAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19356-15L. Filed May 14, 2020. Bruce W. Lemay, pro se. Rachael J. Zepeda, Derek S. Pratt, Alicia E. Elliott, and Trisha S. Farrow, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge: This case is before the Court on a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section(s) 6320 -2- [*2] and/or 6330 (notice of determination).1 After concessions by the parties,2 the primary issue for decision is whether…
2Cases cited23 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Sego v. CommissionerUnited States Tax Court · 2000
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Craig v. Comm'rUnited States Tax Court · 2002
- United States v. Dennis KaunCourt of Appeals for the Seventh Circuit · 1987
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3Cited by1 opinion
- Allen R. Davison v. CommissionerUnited States Tax Court · 2020