Poinier v. Commissioner
United States Tax Court
Held, the amount of an appeal bond under sec. 7485, I.R.C. 1954, may not be reduced by the amount of any pending claims for refund. Held, further, "stripped" U.S. obligations may not be used as collateral in lieu of a surety bond under 31 U.S.C. sec. 9303 (1982).
1Opinion of the Court
Lois W. Poinier, as Transferee of Helen Wodell Halbach, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
Poinier v. Commissioner
Docket Nos. 23881-81, 23882-81, 23883-81
United States Tax Court
90 T.C. 63; 1988 U.S. Tax Ct. LEXIS 5; 90 T.C. No. 5;
January 11, 1988; As amended January 21, 1988 January 11, 1988, Filed
Held, the amount of an appeal bond under sec. 7485, I.R.C. 1954, may not be reduced by the amount of any pending claims for refund. Held, further, "stripped" U.S. obligations may not be used as collateral in lieu of a surety bond under 31 U.S.C. sec. 9303 (1982).
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2Cases cited14 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Cherry Cotton Mills, Inc. v. United StatesSupreme Court of the United States · 1946
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- Luther v. United StatesCourt of Appeals for the Tenth Circuit · 1954
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