1. Home
  2. Browse Decisions
  3. T.C.
  4. 130 T.C.
  5. 130 T.C. 79 (2008)
 

KELBY v. COMMISSIONER

No. 13268-03L.

130 T.C. 79 (2008)

RICHARD AND MABEL KELBY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 28, 2008.

Attorney(s) appearing for the Case

William E. Taggart, Jr., for petitioners.

Rebecca Duewer-Grenville, for respondent.

OPINION

HAINES, Judge:

This collection review case under section 6330 is before the Court on the parties' cross-motions for entry of decision.1

Background

The parties have substantially agreed on the elements of a decision to be entered. However, they dispute certain aspects of the decision.

The cause of this dispute begins with petitioners' 1989 return. Petitioners contend that they timely...

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