Poinier v. Commissioner
United States Tax Court
On motion by Ps to reduce the amount of a surety bond filed in respect of the appeal of our decisions entered in accordance with our opinion in Poinier v. Commissioner, 86 T.C. 478 (1986), affd. in part and revd. in part 858 F.2d 917 (3d Cir. 1988), held: 1. This Court has jurisdiction to reduce the amount of the bond even though decisions in the above-docketed cases have become final. 2. The surety bond is reduced by payments made subsequent to the filing of the bond and in…
Read the full summary
On motion by Ps to reduce the amount of a surety bond filed in respect of the appeal of our decisions entered in accordance with our opinion in Poinier v. Commissioner, 86 T.C. 478 (1986), affd. in part and revd. in part 858 F.2d 917 (3d Cir. 1988), held: 1. This Court has jurisdiction to reduce the amount of the bond even though decisions in the above-docketed cases have become final. 2. The surety bond is reduced by payments made subsequent to the filing of the bond and in respect of a refund due petitioner W. Page Wodell but not in respect of other amounts claimed by Ps. 3. Under the…
1Opinion of the Court
Lois W. Poinier, as Transferee of Helen Wodell Halbach, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Poinier v. Commissioner
Docket Nos. 23881-81, 23882-81, 23883-81
United States Tax Court
96 T.C. 1; 1991 U.S. Tax Ct. LEXIS 1; 96 T.C. No. 1;
January 7, 1991, Filed
On motion by Ps to reduce the amount of a surety bond filed in respect of the appeal of our decisions entered in accordance with our opinion in Poinier v. Commissioner, 86 T.C. 478 (1986), affd. in part and revd. in part 858 F.2d 917 (3d Cir. 1988), held:
1. This Court has jurisdiction to reduce the amount of the…
2Cases cited7 opinions
- Poinier v. CommissionerCourt of Appeals for the Third Circuit · 1988
- Poinier v. CommissionerUnited States Tax Court · 1986
- Estate of Kahn v. CommissionerUnited States Tax Court · 1973
- Estate of Halbach v. CommissionerUnited States Tax Court · 1978
- Estate of Schneider v. CommissionerUnited States Tax Court · 1989
2 more not listed; retrieve them via the Exa API.