FRAZIER v. COMMISSIONER

Docket No. 14372-04L.

90 T.C.M. 345 (2005)

T.C. Memo. 2005-229

Christopher Michael Frazier v. Commissioner.

United States Tax Court.

October 3, 2005.


Attorney(s) appearing for the Case

Christopher Michael Frazier, pro se.

Scott A. Hovey, for respondent.


MEMORANDUM OPINION

GERBER, Chief Judge:

This case is before the Court on respondent's motion for summary judgment. See Rule 121.1 The issue for our consideration is whether respondent abused his discretion in proceeding with a proposed levy on petitioner's assets.

Background

At the time of the filing of the petition in this case, petitioner resided in Washington, D.C. At all relevant times, petitioner...

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