1. Home
  2. Browse Decisions
  3. T.C.
  4. 95 T.C.
  5. 95 T.C. 218 (1990)
 

GALUSHA v. COMMISSIONER

Docket No. 17256-90.

95 T.C. 218 (1990)

GERALD A. GALUSHA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 4, 1990.

Attorney(s) appearing for the Case

F. Michael Kovach, for the petitioner.

Milton J. Carter, Jr., for the respondent.

OPINION

GERBER, Judge:

Petitioner seeks to stay the sale of a boat under section 6863(b)(3).1 Respondent, under section 6861, made a jeopardy assessment on June 1, 1990, for an amount in excess of $223,000. Petitioner purchased, on March 20, 1990, for $72,500, a boat which respondent seized pursuant to the jeopardy assessment. Respondent advertised the boat to be sold on August 1, 1990. On July 27, 1990, respondent mailed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases