1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 87 T.C.M.
  5. 87 T.C.M. 801 (2004)
 

CIPOLLA v. COMMISSIONER

Docket No. 7131-02L.

87 T.C.M. 801 (2004)

T.C. Memo. 2004-6

Michael Cipolla v. Commissioner.

United States Tax Court.

Filed January 5, 2004.

Attorney(s) appearing for the Case

Michael Cipolla, pro se.

Theresa G. McQueeney, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

Pursuant to section 6330(d), petitioner seeks review of respondent's determination to proceed with collection of his 1997 income tax.1 On December 2, 2002, respondent orally moved to have the Court impose against petitioner a penalty pursuant to section 6673.

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly. The stipulation...

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