Geoffrey K. Calderone - Page 1

                                 T.C. Memo. 2004-240                                  

                               UNITED STATES TAX COURT                                

                      GEOFFREY K. CALDERONE, SR., Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3563-03L.            Filed October 19, 2004.                

               John T. Mulhall III and Thomas E. Redding, for petitioner.             
               John T. Lortie and Kenneth A. Hochman, for respondent.                 

                                 MEMORANDUM OPINION                                   

               GERBER, Chief Judge:  Petitioner, pursuant to section                  
          6330(d),1 seeks review of respondent’s determination to proceed             
          with collection (by means of levy) of petitioner’s unpaid 1995              
          Federal income tax liability.  The issue for our consideration is           

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect at all relevant times.                  

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011