Legal Opinion
Bogart v. Comm'r
United States Tax Court
Decided March 18, 2014No. Docket No. 4568-12LUnpublished
1Opinion of the Court
STACEY L. BOGART AND TIMOTHY P. BOGART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bogart v. Comm'r
Docket No. 4568-12L
United States Tax Court
T.C. Memo 2014-46; 2014 Tax Ct. Memo LEXIS 46; 107 T.C.M. (CCH) 1239;
March 18, 2014, Filed
Scott Alan Schumacher, John Alfred Clynch, Jr., and Emily J. Yamada, for petitioners.
Lisa M. Oshiro, for respondent.
KROUPA, Judge.
KROUPA
MEMORANDUM OPINION
KROUPA, Judge: This collection review matter is before the Court on the parties' cross-motions for summary judgment filed pursuant to Rule 121(a).1 Petitioners' Federal tax troubles stem from the…
2Cases cited10 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
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