CRISAN v. COMMISSIONER

Docket No. 11953-02L.

86 T.C.M. 601 (2003)

T.C. Memo. 2003-318

James J. Crisan and Veronica L. Crisan v. Commissioner.

United States Tax Court.

Filed November 17, 2003.


Attorney(s) appearing for the Case

James J. Crisan and Veronica L. Crisan, pro sese.

Michelle M. Lippert, for the respondent.


MEMORANDUM OPINION

HAINES, Judge:

Respondent sent petitioner James Crisan (Mr. Crisan) and petitioner Veronica Crisan (Mrs. Crisan), collectively petitioners, a Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 (notice of determination).1 The issue for decision is whether there was an abuse of discretion in the determination that collection action could proceed for 1998 and 1999 (years in...

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