COLLINS v. COMMISSIONER

Docket No. 11532-02L.

86 T.C.M. 469 (2003)

T.C. Memo. 2003-293

Ernest L. Collins v. Commissioner.

United States Tax Court.

Filed October 21, 2003.


Attorney(s) appearing for the Case

Ernest L. Collins, pro se.

Caroline R. Krivacka, for the respondent.


MEMORANDUM OPINION

HOLMES, Judge:

Ernest L. Collins, a resident of Tennessee when he filed his petition, claims to believe that there is no law requiring him to pay income tax. He has certainly declined to file returns for much of the last decade. This attracted respondent's attention, and led to this litigation over respondent's authority to levy against petitioner's property. Today, we determine that respondent did not abuse his discretion in deciding...

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