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
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