Legal Opinion
Wright v. Commissioner
Court of Appeals for the Second Circuit
Decided March 26, 2012No. 10-3711-agUnpublishedCited by 2 opinions
1Opinion of the Court
SUMMARY ORDER
Appellant Raymond Wright, proceeding pro se, appeals from the Tax Court’s grant of summary judgment in favor of the Commissioner of Internal Revenue (the “Commissioner”). The Tax Court found that, although Wright’s tax liabilities had been fully paid, he was not entitled to any additional abatement of interest. We assume the parties’ familiarity with the underlying facts, procedural history of the case, and issues on appeal.
We review the Tax Court’s grant of summary judgment de novo, Eisenberg v. Comm’r, 155 F.3d 50, 53 (2d Cir.1998), and its application of its own procedural…
2Cases cited9 opinions
- Ben Gary Triestman v. Federal Bureau of Prisons, United States of AmericaCourt of Appeals for the Second Circuit · 2006
- Espinoza v. CommissionerUnited States Tax Court · 1982
- United States v. Luiz Ben ZviCourt of Appeals for the Second Circuit · 2001
- Nicanor A. BRIONES, Plaintiff-Appellant, v. Marvin T. RUNYON, Jr., Defendant-AppelleeCourt of Appeals for the Second Circuit · 1996
- United States v. Walter H. Schroeder, Josephine J. Schroeder, and Louis BrodnanCourt of Appeals for the Seventh Circuit · 1990
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3Cited by2 opinions
- Weber v. CommissionerUnited States Tax Court · 2012
- United States v. OuryDistrict Court, M.D. Florida · 2020