Legal Opinion
Jonathan D. Korshin v. Commissioner of the Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided August 7, 1996No. 95-1930PublishedCited by 15 opinions
1Opinion of the Court
Affirmed by published opinion. Senior Judge PHILLIPS wrote the opinion, in which Judge NIEMEYER and Judge WILLIAMS joined.
OPINION
PHILLIPS, Senior Circuit Judge:
In 1993, the IRS assessed a deficiency against Jonathan Korshin, requiring him to pay an addition-to-tax due to his negligent underpayment of income taxes for the years 1983 to 1988. Korshin petitioned the Tax Court, claiming that the IRS could not now assess this deficiency against him because the deficiency had arisen under statutes that had since been repealed. The Tax Court upheld the deficiency and Korshin appealed. Because the…
2Cases cited14 opinions
- Warden v. MarreroSupreme Court of the United States · 1974
- Hertz v. WoodmanSupreme Court of the United States · 1910
- United States v. ChambersSupreme Court of the United States · 1934
- Hamm v. City of Rock HillSupreme Court of the United States · 1964
- De La Rama Steamship Co. v. United StatesSupreme Court of the United States · 1953
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3Cited by15 opinions
- Covey v. Hollydale Mobilehome EstatesCourt of Appeals for the Ninth Circuit · 1997
- United States v. BullardCourt of Appeals for the Fourth Circuit · 2011
- United States v. CarradineCourt of Appeals for the Sixth Circuit · 2010
- Hyman S. Zfass v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- Scrimgeour v. Internal RevenueCourt of Appeals for the Fourth Circuit · 1998
10 more not listed; retrieve them via the Exa API.