Legal Opinion
Indus. Investors v. Comm'r
United States Tax Court
Decided April 23, 2007No. 14928-04LUnpublishedCited by 1 opinion
1Opinion of the Court
INDUSTRIAL INVESTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Indus. Investors v. Comm'r
No. 14928-04L
United States Tax Court
T.C. Memo 2007-93; 2007 Tax Ct. Memo LEXIS 101; 93 T.C.M. (CCH) 1126;
April 23, 2007, Filed
William G. Wells, for petitioner.
Elaine T. Fuller, for respondent.
Holmes, Mark V.
MARK V. HOLMES
MEMORANDUM FINDINGS OF FACT AND OPINION
HOLMES, Judge: The Commissioner sent Industrial Investors, Inc., a notice saying that he intended to levy on its property to collect unpaid 1990, 1991, and 1992 taxes. Industrial asked for a collection due process (CDP) hearing.…
2Cases cited9 opinions
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Katz v. CommissionerUnited States Tax Court · 2000
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Medical Practice Solutions, LLC v. Comm'rUnited States Tax Court · 2010