Legal Opinion
Arthur L. Stair and Bernice Stair v. United States
Court of Appeals for the Second Circuit
Decided May 9, 1975No. 856, Docket 74-2625PublishedCited by 22 opinions
1Opinion of the Court
IRVING R. KAUFMAN, Chief Judge:
We are presented in this case with a rather interesting illustration of tax gamesmanship. The taxpayers’ essential contention is “Heads I win, tails you lose.” The dispute arises from a filing by Arthur and Bernice Stair for a refund of taxes paid for the taxable year ended December 31, 1964, seeking to undo an informal settlement agreement embodied in a Form 870-AD.
I
The facts were stipulated before the district court. Arthur Stair, sole proprietor of Stair Builders, was engaged in the business of developing and building housing subdivisions. The joint return…
2Cases cited19 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Dimitrious J. Lignos and Evelyn Lignos v. United StatesCourt of Appeals for the Second Circuit · 1971
- Guggenheim v. United StatesUnited States Court of Claims · 1948
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- United States v. BosurgiCourt of Appeals for the Second Circuit · 1976
- Sara Lee Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1993
- William Whitney and Barbara Whitney v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Bunce v. United StatesUnited States Court of Federal Claims · 1993
- McGraw-Hill, Inc. v. United StatesUnited States Court of Claims · 1980
17 more not listed; retrieve them via the Exa API.