Legal Opinion
John F. Campbell v. Commissioner
United States Tax Court
Decided February 4, 2019No. 5644-12LUnpublishedCited by 1 opinion
1Opinion of the Court
T.C. Memo. 2019-4
UNITED STATES TAX COURT JOHN F. CAMPBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5644-12L. Filed February 4, 2019. George W. Connelly, Jr., for petitioner. Susan Kathy Greene, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: This collection due process (CDP) case commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination) upholding a proposed levy collection action and a notice of Federal tax lien (NFTL) regarding petitioner’s -2- [*2] unpaid…
2Cases cited14 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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3Cited by1 opinion
- Radiance Capital Receivables Twelve, LLC v. John F. CampbellDistrict Court, S.D. New York · 2026