Legal Opinion

Buller v. Comm'r

Court of Appeals for the Second Circuit

Decided August 14, 2025No. 24-1557Published

1Opinion of the Court

24-1557 Buller v. Comm’r United States Court of Appeals For the Second Circuit August Term 2024 Argued: March 24, 2025 Decided: August 14, 2025 No. 24-1557 MARK BULLER, SARAH BEATTY, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from the United States Tax Court No. 25011-22, Kathleen Kerrigan, Chief Judge. Before: CABRANES, LOHIER, and SULLIVAN, Circuit Judges. Mark Buller and Sarah Beatty (together, “Petitioners”) appeal from a judgment of the United States Tax Court (Kerrigan, C.J.) dismissing their petition challenging the determination of the…

2Cases cited17 opinions

  1. Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
  2. Henderson v. ShinsekiSupreme Court of the United States · 2011
  3. Sebelius v. Auburn Regional Medical CenterSupreme Court of the United States · 2013
  4. United States v. BrockampSupreme Court of the United States · 1997
  5. Fort Bend County v. DavisSupreme Court of the United States · 2019

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