Legal Opinion
Daniel James Humiston v. Commissioner
United States Tax Court
Decided February 7, 2019No. 25787-16LUnpublishedCited by 3 opinions
1Opinion of the Court
T.C. Memo. 2019-9
UNITED STATES TAX COURT DANIEL JAMES HUMISTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25787-16L. Filed February 7, 2019. Justin J. Andreozzi and Randall P. Andreozzi, for petitioner. R. Jeffrey Knight, Michael E. D’Anello, and Laurence K. Williams, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BUCH, Judge: Mr. Humiston filed this collection case under sections 6320(c) and 6330(d) to challenge the Commissioner’s notice of determination sustaining a notice of Federal tax lien and a proposed levy to collect trust fund -2- [*2] recovery…
2Cases cited5 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Cavazos v. Comm'rUnited States Tax Court · 2008
3Cited by3 opinions
- Martin A. Kapp v. CommissionerUnited States Tax Court · 2019
- David J. Chadwick v. CommissionerUnited States Tax Court · 2020
- Laidlaw's Harley Davidson Sales, Inc. v. CommissionerUnited States Tax Court · 2020