Opinion
2600-20L
07-28-2023
LAIDLAWS HARLEY DAVIDSON SALES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Travis A. Greaves Judge.
Pursuant to the determination of this Court, as set forth in its Memorandum Opinion (T.C. Memo. 2023-90), filed July 19, 2023, it is
ORDERED that respondent's Motion for Summary Judgment filed September 13, 2022, is granted. It is further
ORDERED and DECIDED that respondent may proceed with collection as determined in the Notice of Determination dated January 17, 2020, a copy of which is attached to the petition.