Legal Opinion

Brodman v. Comm'r

United States Tax Court

Decided August 1, 2003No. 16598-02LUnpublishedCited by 2 opinions

1Opinion of the Court

CHARLES BRODMAN AND TERESA BRODMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brodman v. Comm'r

No. 16598-02L

United States Tax Court

T.C. Memo 2003-230; 2003 Tax Ct. Memo LEXIS 229; 86 T.C.M. (CCH) 212; T.C.M. (RIA) 55252;

August 1, 2003, Filed

Decision was entered for respondent.

Jerry Arthur Jewett, for petitioners.

Michelle M. Lippert, for respondent.

Cohen, Mary Ann

COHEN

MEMORANDUM OPINION

COHEN, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The issues for decision are whether…

2Cases cited25 opinions

  1. Chambers v. Nasco, Inc.Supreme Court of the United States · 1991
  2. Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
  3. First Bank of Marietta, Plaintiff-Appellant/cross-Appellee v. Hartford Underwriters Insurance Company, Defendant-Appellee/cross-AppellantCourt of Appeals for the First Circuit · 2002
  4. Nestor v. Comm'rUnited States Tax Court · 2002
  5. Pierson v. CommissionerUnited States Tax Court · 2000

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3Cited by2 opinions

  1. Brown v. Comm'rUnited States Tax Court · 2003
  2. Green v. Comm'rUnited States Tax Court · 2003

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