Roy and Margaret Eliason - Page 1

                                 T.C. Memo. 2002-227                                  

                               UNITED STATES TAX COURT                                

                  ROY ELIASON AND MARGARET ELIASON, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12748-00L.            Filed September 10, 2002.             

               Roy Eliason and Margaret Eliason, pro sese.                            
               James A. Kutten, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  This matter is before us on petitioners’                
          petition for review under section 6330(d)(1) of respondent’s                
          Appeals Office determination to proceed with collection by way of           

Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011