Legal Opinion
Martin W. Washburn, Jr. v. Commissioner
United States Tax Court
Decided July 12, 2018No. 13304-16LUnpublished
1Opinion of the Court
T.C. Memo. 2018-110
UNITED STATES TAX COURT MARTIN W. WASHBURN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13304-16L. Filed July 12, 2018. Richard Todd Luoma, Betty J. Williams, and Matthew D. Carlson, for petitioner. Bryant W. Smith and Trent D. Usitalo, for respondent. MEMORANDUM OPINION LEYDEN, Special Trial Judge: The Internal Revenue Service (IRS) Office of Appeals (Appeals Office) issued petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of -2- [*2] determination) dated May 10, 2016.1 The notice of…
2Cases cited37 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Goza v. CommissionerUnited States Tax Court · 2000
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Sego v. CommissionerUnited States Tax Court · 2000
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