Legal Opinion
Safdieh v. Comm'r
Court of Appeals for the Second Circuit
Decided February 27, 2026No. 25-501Published
1Opinion of the Court
25-501-cv Safdieh v. Comm’r 1 In the 2 United States Court of Appeals 3 For the Second Circuit 4 ________ 5 AUGUST TERM 2025 6 No. 25-501-cv 7 8 JOSEPH SAFDIEH, 9 Petitioner-Appellee, 10 11 v. 12 13 COMMISSIONER OF INTERNAL REVENUE, 14 Respondent-Appellant. 15 ________ 16 17 Appeal from the United States Tax Court. 18 ________ 19 20 ARGUED: DECEMBER 17, 2025 21 DECIDED: FEBRUARY 27, 2026 22 ________ 23 24 Before: JACOBS, CABRANES, and LOHIER, Circuit Judges. 25 26 ________ 27 28 Respondent-Appellant, the Commissioner of Internal Revenue, 29 appeals from a December 5, 2024, order of the United…
2Cases cited17 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Concrete Pipe & Products of Cal., Inc. v. Construction Laborers Pension Trust for Southern Cal.Supreme Court of the United States · 1993
- Commodity Futures Trading Commission v. SchorSupreme Court of the United States · 1986
- Bull v. United StatesSupreme Court of the United States · 1935
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