Legal Opinion
Churchill v. Comm'r
United States Tax Court
Decided August 1, 2011No. Docket No. 19712-07LUnpublishedCited by 16 opinions
1Opinion of the Court
JOHN L. CHURCHILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Churchill v. Comm'r
Docket No. 19712-07L.
United States Tax Court
T.C. Memo 2011-182; 2011 Tax Ct. Memo LEXIS 181; 102 T.C.M. (CCH) 116;
August 1, 2011, Filed
An appropriate order will be issued.
John L. Churchill, Pro se.
Hans F. Famularo, for respondent.
HOLMES, Judge.
HOLMES
MEMORANDUM OPINION
HOLMES, Judge: John Churchill offered to settle thirteen years of tax debts totaling more than $250,000 for only $2,500. The Commissioner rejected this offer because it was based on his income alone, even though his bride had a good…
2Cases cited25 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- Immigration & Naturalization Service v. VenturaSupreme Court of the United States · 2002
- Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
- Florida Power & Light Co. v. LorionSupreme Court of the United States · 1985
20 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Chandler v. CommissionerCourt of Appeals for the Tenth Circuit · 2016
- Wilson v. Comm'rUnited States Tax Court · 2013
- Allan L. Blank v. CommissionerUnited States Tax Court · 2014
- Bogart v. Comm'rUnited States Tax Court · 2014
- Estate of Myers v. Comm'rUnited States Tax Court · 2017
11 more not listed; retrieve them via the Exa API.