Legal Opinion
Abel Kaplan and Mary Lou Kaplan v. United States
Court of Appeals for the Seventh Circuit
Decided January 7, 1998No. 97-2233PublishedCited by 62 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
Abel and Mary Lou Kaplan had no idea that they owed certain overdue taxes to the Internal Revenue Service (I.R.S.). Abel Kaplan held less than a one-percent interest in the profits of a Utah limited partnership that claimed over nine million dollars of invalid deductions for the 1983 tax year. The Kaplans claimed a distributive share of these deductions on their joint income tax return for 1983. The I.R.S. audited the partnership and disallowed the 1983 deductions on October 21, 1991; it had previously given timely notice of this adjustment to all authorized parties in…
2Cases cited20 opinions
- Morrissey v. BrewerSupreme Court of the United States · 1972
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Gilbert v. HomarSupreme Court of the United States · 1997
15 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Duffie v. United StatesCourt of Appeals for the Fifth Circuit · 2010
- Rodas v. SeidlinCourt of Appeals for the Seventh Circuit · 2011
- Keller v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Keener v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
57 more not listed; retrieve them via the Exa API.