Savoy v. Commissioner
Cases that cite this one
3 later published cases cite this decision.
- Richard C. Mathews (United States Tax Court 2021)
- Paulette Etoty v. Commissioner (United States Tax Court 2020)
- Haddix v. Commissioner (5th Cir. 2016)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
Affirmed by unpublished PER CURIAM opinion.
Unpublished opinions are not binding precedent in this circuit.
Gregory Scott Savoy appeals from the tax court’s order upholding the Commissioner of Internal Revenue’s determination not to sustain the notice of levy with respect to Savoy’s 2007 income tax liability, granting Savoy relief from collection activity, and placing him in “currently not collectible” status. We have reviewed the record and find no reversible error. Accordingly, we grant leave to proceed in forma pauperis and affirm for the reasons stated by the tax court. Savoy v. Comm’r of Internal Revenue, No. 12316-12L, 2014 WL 3928972 (U.S.T.C. Aug. 14, 2014). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.
AFFIRMED.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.