Legal Opinion
Commissioner v. McCoy
Supreme Court of the United States
Decided December 7, 1987No. 87-75PublishedCited by 163 opinions
1Per curiam
In this case, we are asked to determine whether the United States Court of Appeals exceeded its jurisdictional authority when, after affirming a decision of the United States Tax Court, it granted the taxpayer-estate’s request to forgive interest on the determined deficiency in estate tax and also to forgive a statutorily imposed late-payment penalty. We are constrained to hold that the Court of Appeals did exceed its authority.
I
Arthur H. McCoy died testate on April 23, 1980. His son, Robert McCoy, the respondent here, was appointed executor of his will. At his death, the decedent was the…
2Cases cited6 opinions
- Singleton v. WulffSupreme Court of the United States · 1976
- Hormel v. HelveringSupreme Court of the United States · 1941
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Amelia J. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Vandenberge v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by163 opinions
- Harold M. Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Woods v. CommissionerUnited States Tax Court · 1989
- Eldon D. And Kathy A. Anthony v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Skillo v. United StatesUnited States Court of Federal Claims · 2005
158 more not listed; retrieve them via the Exa API.