Legal Opinion
Pierre Boulez v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided February 13, 1987No. 19-5353PublishedCited by 109 opinions
1Opinion of the Court
SPOTTSWOOD W. ROBINSON, III, Circuit Judge:
This appeal summons us to adjudge the validity of an oral agreement between a taxpayer and an official of the Internal Revenue Service (IRS) purporting to compromise a disputed income tax liability. The United States Tax Court held the agreement ineffective on the ground that the official lacked authority to enter into it. 1 We affirm.
I
The taxpayer, Pierre Boulez, is a citizen of France and a world-renowned music director and conductor. 2 In 1971, Boulez contracted with Beacon Concerts, Ltd., a United Kingdom corporation, 3 to serve as director and…
2Cases cited29 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Schweiker v. HansenSupreme Court of the United States · 1981
- United States v. CorrellSupreme Court of the United States · 1967
24 more not listed; retrieve them via the Exa API.
3Cited by109 opinions
- Harold M. Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Woods v. CommissionerUnited States Tax Court · 1989
- Kronish v. CommissionerUnited States Tax Court · 1988
- Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
- United States v. Robert Asmar and Kathleen AsmarCourt of Appeals for the Third Circuit · 1987
104 more not listed; retrieve them via the Exa API.