THOMAS v. COMMISSIONER

Dkt. No. 11047-06L.

94 T.C.M. 271 (2007)

T.C. Memo. 2007-269

Yvonne Thomas v. Commissioner.

United States Tax Court.

September 10, 2007.


Attorney(s) appearing for the Case

Jeffrey D. Moffatt, for petitioner.

Elaine T. Fuller, for respondent.


MEMORANDUM OPINION

SWIFT, Judge.

This matter is before us on cross-motions in limine seeking a ruling as to whether petitioner, in this collection action under section 6330, may challenge and may offer evidence as to the amount of her underlying 2002 individual Federal income tax liability.

Background

On March 26, 2007, a hearing was held on these motions in Los Angeles, California. Respondent's motion is based on section 6330(c...

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