Legal Opinion
John T. Longino v. Commissioner
United States Tax Court
Decided October 16, 2018No. 6817-17LUnpublished
1Opinion of the Court
T.C. Memo. 2018-175
UNITED STATES TAX COURT JOHN T. LONGINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6817-17L. Filed October 16, 2018. John T. Longino, pro se. James H. Brunson III and David Delduco, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c) and 6330(d)1 of the determination by the 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure. We round all…
2Cases cited11 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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