1. Home
  2. Browse Decisions
  3. CUNNINGHAM v. C.I.R.
 

CUNNINGHAM v. C.I.R.

No. 17-1433.

SEMYYA LANISE CUNNINGHAM, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 18, 2018.

Attorney(s) appearing for the Case

ARGUED: Amy Feinberg , HARVARD LAW SCHOOL, Jamaica Plain, Massachusetts, for Appellant.

Janet A. Bradley , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

ON BRIEF: T. Keith Fogg , Director, Harvard Federal Tax Clinic, HARVARD LAW SCHOOL, Jamaica Plain, Massachusetts; Carlton M. Smith , New York, New York, for Appellant.

David A. Hubbert , Acting Assistant Attorney General, Joan I. Oppenheimer , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before KEENAN, DIAZ, and HARRIS, Circuit Judges.

UNPUBLISHED

Unpublished opinions are not binding precedent in this circuit.

Semyya Lanise Cunningham asks us to reverse the decision of the United States Tax Court (the "Tax Court") dismissing her appeal of a collection due process hearing. The Tax Court concluded that it lacked jurisdiction over...

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