Legal Opinion

Rosalie Monahan, Individually and in Her Capacity as of the Estate of Dean R. Monahan v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided February 13, 2003No. 02-12164PublishedCited by 16 opinions

Non-Argument Calendar.

1Opinion of the Court

ANDERSON, Circuit Judge:

Petitioner, Rosalie Monahan, on behalf of herself and as executrix of her husband’s estate, appeals from a judgment of the United States Tax Court denying their petition for a redetermination of tax deficiency. 1 Mr. and Mrs. Monahan (hereinafter “Taxpayers”) received a notice of tax deficiency in May of 1996 indicating that they owed penalties and interest stemming from an underpayment of taxes in 1982. Taxpayers thereafter filed a petition in the United States Tax Court seeking a rede-termination of that deficiency. The Tax Court, relying on an agreement between the…

2Cases cited6 opinions

  1. Neuma, Incorporated, an Illinois Corporation v. Amp, Incorporated and Provident Life and Accident Insurance CompanyCourt of Appeals for the Seventh Circuit · 2001
  2. William F. Grun v. Pneumo Abex Corp., Pa Holdings Corp., and the Henley Group, Inc.Court of Appeals for the Seventh Circuit · 1999
  3. Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
  4. Joseph Monti and Tita Monti v. United StatesCourt of Appeals for the Second Circuit · 2000
  5. Chimblo v. CommissionerCourt of Appeals for the Second Circuit · 1999

1 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Norfolk Southern Corporation v. Chevron ChemicalCourt of Appeals for the Eleventh Circuit · 2004
  2. Alhassid v. Bank of America, N.A.District Court, S.D. Florida · 2014
  3. Keener v. United StatesUnited States Court of Federal Claims · 2007
  4. Fidelity International Currency Advisor a Fund, LLC v. United StatesDistrict Court, D. Massachusetts · 2010
  5. Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006

11 more not listed; retrieve them via the Exa API.

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