Legal Opinion
Berglund v. Commissioner
United States Tax Court
Decided December 14, 2015No. Docket No. 6656-13LUnpublished
1Opinion of the Court
DANIEL LEE BERGLUND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berglund v. Commissioner
Docket No. 6656-13L
United States Tax Court
T.C. Memo 2015-239; 2015 Tax Ct. Memo LEXIS 247; 110 T.C.M. (CCH) 581;
December 14, 2015, Filed
Decision will be entered for respondent.
Daniel Lee Berglund, for himself.
Jeremy J. Eggerth, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM FINDINGS OF FACT AND OPINION
MORRISON, Judge: The IRS proposed a levy, and filed a notice of lien, to collect the 2007 income-tax liability of petitioner, Daniel Lee Berglund. Berglund requested a hearing before the IRS…
2Cases cited26 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Goza v. CommissionerUnited States Tax Court · 2000
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Woodral v. CommissionerUnited States Tax Court · 1999
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