KOENIG v. COMMISSIONER

Docket No. 10236-02L.

85 T.C.M. 850 (2003)

T.C. Memo. 2003-40

William G. Koenig v. Commissioner.

United States Tax Court.

Filed February 24, 2003.


Attorney(s) appearing for the Case

William G. Koenig, pro se.

Wendy S. Harris and Glenn Thomas, for the respondent.


MEMORANDUM OPINION

ARMEN, Special Trial Judge.

This matter is before the Court on respondent's Motion For Summary Judgment And To Impose A Penalty Under I.R.C. Section 6673, filed pursuant to Rule 121.1 Respondent contends that there is no dispute as to any material fact with respect to this lien action and that respondent's determination to proceed with collection of petitioner's outstanding tax liability for 1998 should be...

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