Legal Opinion
Sulphur Manor, Inc. v. Comm'r
United States Tax Court
Decided May 31, 2017No. Docket No. 24581-14LUnpublished
1Opinion of the Court
SULPHUR MANOR, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sulphur Manor, Inc. v. Comm'r
Docket No. 24581-14L.
United States Tax Court
T.C. Memo 2017-95; 2017 Tax Ct. Memo LEXIS 127; 113 T.C.M. (CCH) 1435;
May 31, 2017, Filed
An appropriate order and decision will be entered.
David J. Looby, for petitioner.
Ann Louise Darnold, for respondent.
PARIS, Judge.
PARIS
MEMORANDUM OPINION
PARIS, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS or respondent) to uphold a notice…
2Cases cited20 opinions
- 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
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Woodral v. CommissionerUnited States Tax Court · 1999
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