Lydia Oviedo
ACCT324 Research Tax Assignment 3
Use the internet and CCH research tools made available through the TAMUT Library resources to find the answers to the tax research questions. Upload your answers to Canvas
by the assignment deadline.
1. Find the court decision located at 2007-1 USTC ¶50,210 and answer the following questions.
a. What court heard the case? The United States District Court for the District of New Jersey heard the case.
b. Name the judge(s) who heard the case. Judge William J. Martini heard the case.
c. What Code Section(s) were at issue? The sections involved were 6320 and 6330 of the Internal Revenue Code.
d. Which party is filing suit? The taxpayer.
e. When was the decision rendered? March 27, 2007.
f. For whom did the court rule?
For the taxpayer.
2. Find the following cases using only the following information. Provide the complete case citation and the name of the ruling judge.
a.
John DiFronzo v. Commissioner. John DiFronzo v. Commissioner, T.C. Memo. 1998-335,
aff'd without opinion, 172 F.3d 954 (7th Cir. 1999) (per curiam).
b.
Furey
(A case involving IRC Section 6662). Furey v. Commissioner, T.C. Memo. 1997
482.
c.
Allied-Signal, Inc.
(Decided around 1995 by an Appellate Court). Allied-Signal, Inc. v. Commissioner, 100 T.C. 538 (1993), aff'd without opinion, 28 F.3d 1018 (3d Cir. 1994).
