Triola v. Comm'r
United States Tax Court
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
- Goza v. CommissionerUnited States Tax Court · 2000
- 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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3Cited by6 opinions
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- McRae v. Comm'rUnited States Tax Court · 2015
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