Legal Opinion
Inverworld, Ltd. v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided November 24, 1992No. 92-1058PublishedCited by 23 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge WALD.
Opinion concurring in part and concurring in the judgment filed by Chief Judge. MIKVA.
WALD, Circuit Judge:
InverWorld, Ltd. (“InverWorld”), a Cayman Islands corporation, appeals a decision of the Tax Court denying leave to amend its petition to redetermine tax deficiencies in order to specifically contest corporate income tax deficiencies for 1984, 1985, and 1986. Because InverWorld’s motion was made after the expiration of the statutory period in which a new claim could be filed in the Tax Court, that court could only allow the amendment if…
2Cases cited22 opinions
- Sears, Roebuck & Co. v. MacKeySupreme Court of the United States · 1956
- Gillespie v. United States Steel Corp.Supreme Court of the United States · 1964
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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3Cited by23 opinions
- Northern Ind. Pub. Serv. Co. v. CommissionerUnited States Tax Court · 1993
- State of Alaska v. Federal Energy Regulatory Commission, Trans Alaska Pipeline System (Taps Carriers), Petro Star Inc., IntervenorsCourt of Appeals for the D.C. Circuit · 1992
- Friko Corporation, Johnny Daccarett-Ghia, as Alleged Alter Ego or Nominee of Friko Corporation v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1994
- Martin v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Myers v. Comm'r of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2019
18 more not listed; retrieve them via the Exa API.