Legal Opinion
Sidell v. Commissioner
Court of Appeals for the First Circuit
Decided September 22, 2000No. 00-1078PublishedCited by 35 opinions
1Opinion of the Court
SELYA, Circuit Judge.
The Commissioner of the Internal Revenue Service (IRS) issued a deficiency notice to Mr. and Mrs. Chester F. Sidell (the taxpayers) for taxes, interest, and penalties allegedly due in respect to the years 1993 and 1994. The Commissioner premised this deficiency determination on an assertion that the taxpayers had misclassified certain rental income as passive rather than nonpassive. Unhappy with this turn of events, the taxpayers sought a judicial anodyne. The Tax Court sided with the Commissioner. See Sidell v. Commissioner, T.C. Memo.1999-301, 78 T.C.M. (CCH) 423…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Stinson v. United StatesSupreme Court of the United States · 1993
- Bowles v. Seminole Rock & Sand Co.Supreme Court of the United States · 1945
- Keppel v. Tiffin Savings BankSupreme Court of the United States · 1905
- Pens. Plan Guide P 23912p James Johnson v. Watts Regulator CompanyCourt of Appeals for the First Circuit · 1995
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3Cited by35 opinions
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Jorgji v. MukaseyCourt of Appeals for the First Circuit · 2008
- Ambrose v. New England Ass'n of Schools & Colleges, Inc.Court of Appeals for the First Circuit · 2001
- Morales v. Sociedad Española De Auxilio Mutuo Y BeneficenciaCourt of Appeals for the First Circuit · 2008
- Billion v. Commissioner of RevenueSupreme Court of Minnesota · 2013
30 more not listed; retrieve them via the Exa API.