Legal Opinion
Mayer v. Commissioner
Court of Appeals for the Second Circuit
Decided February 20, 2002No. Docket No. 01-4066PublishedCited by 6 opinions
1Opinion of the Court
SUMMARY ORDER
This cause came on to be heard on the record from the Tax Court of the United States, and was argued by counsel.
ON CONSIDERATION WHEREOF, it is now hereby ordered, adjudged, and decreed that the judgment of said Tax Court be and it hereby is affirmed.
Petitioner Solomon Mayer appeals from a decision of the United States Tax Court, Stephen J. Swift, Judge, sustaining the assessment by respondent Commissioner of Internal Revenue (“IRS”) of tax deficiencies and additions against Mayer. On appeal, Mayer argues principally (1) that the IRS failed to meet its burden, imposed by 26…
2Cases cited4 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Texasgulf, Inc., and Subsidiaries, as Successor in Interest to Texasgulf, Inc. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1999
- Warren Richard Follum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
3Cited by6 opinions
- Rios v. Comm'rUnited States Tax Court · 2012
- Lange v. Comm'rUnited States Tax Court · 2005
- COCCIA v. COMMISSIONERUnited States Tax Court · 2004
- John M. Coleman v. CommissionerUnited States Tax Court · 2020
- Phuong Pham v. Comm'rUnited States Tax Court · 2016
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