Legal Opinion

Triola v. Comm'r

United States Tax Court

Decided August 14, 2014No. Docket No. 9313-13LUnpublishedCited by 6 opinions

1Opinion of the Court

ROBERT TRIOLA AND NANCY V. TRIOLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Triola v. Comm'r

Docket No. 9313-13L

United States Tax Court

T.C. Memo 2014-166; 2014 Tax Ct. Memo LEXIS 162; 108 T.C.M. (CCH) 185;

August 14, 2014, Filed

An appropriate order and decision will be entered.

Robert Miles Stahl, for petitioners.

Elizabeth C. Mourges and Nancy M. Gilmore, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM OPINION

LAUBER, Judge: In this collection due process (CDP) case, petitioners seek review pursuant to sections 6320(c)1 and 6330(d)(1) of the determination by the Internal Revenue…

2Cases cited9 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  3. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  4. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  5. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006

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

3Cited by6 opinions

  1. Lloyd v. Comm'rUnited States Tax Court · 2017
  2. Norman v. Comm'rUnited States Tax Court · 2016
  3. Edgar G.E. Morgan v. CommissionerUnited States Tax Court · 2018
  4. Kathy Bletsas v. CommissionerUnited States Tax Court · 2018
  5. McRae v. Comm'rUnited States Tax Court · 2015

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

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