1. Home
  2. Browse Decisions
  3. T.C.
  4. 123 T.C.
  5. 123 T.C. 284 (2004)
 

ENOS v. COMMISSIONER

Docket No. 11630-01L.

123 T.C. 284 (2004)

123 T.C. No. 17

JOSEPH F. AND CAROLINE ENOS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 27, 2004.

Attorney(s) appearing for the Case

Hans A. Stoeckler, for petitioners.

D. Sean McMahon, for respondent.

OPINION

WELLS, Judge:

The petition in the instant case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 In the notice of determination, respondent determined that collection should proceed against petitioners to collect a liability for accrued interest on petitioners' tax liabilities for 1971.

The issues to be decided are...

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