Legal Opinion
Whistleblower 23711-15W v. Commissioner
United States Tax Court
Decided March 20, 2018No. 23711-15WUnpublished
1Opinion of the Court
T.C. Memo. 2018-34
UNITED STATES TAX COURT WHISTLEBLOWER 23711-15W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23711-15W. Filed March 20, 2018. Sealed, pro se. Patricia P. Davis and Kevin G. Gillin, for respondent. MEMORANDUM OPINION LAUBER, Judge: This whistleblower award case is before the Court on a motion for summary judgment filed by the Internal Revenue Service (IRS or re- spondent). Respondent contends that he is entitled to summary judgment as a mat- ter of law because the IRS did not initiate “any administrative or judicial action” on the basis of the…
2Cases cited24 opinions
- Camp v. PittsSupreme Court of the United States · 1973
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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