Estate of Melvine B. Atkinson, Deceased, Christopher J. MacQuarrie, Personal Representative - Page 1















                                 T.C. Memo. 2007-89                                   


                               UNITED STATES TAX COURT                                


               ESTATE OF MELVINE B. ATKINSON, DECEASED, CHRISTOPHER J.                
                 MACQUARRIE, PERSONAL REPRESENTATIVE, Petitioner v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2865-05L.            Filed April 17, 2007.                  


                    A petition was filed on behalf of the estate for                  
               judicial review pursuant to sec. 6330, I.R.C., in                      
               response to a determination by R that levy action is                   
               appropriate.                                                           
                    Held:  R’s determination to proceed with                          
               collection is sustained.                                               

               Mitchell I. Horowitz, for petitioner.                                  
               Stephen R. Takeuchi, for respondent.                                   












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Last modified: November 10, 2007