Legal Opinion
Silverman v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided June 20, 1996No. 95-2062PublishedCited by 5 opinions
1Opinion of the Court
CYR, Circuit Judge.
Petitioners David and Meredith Silverman appeal a United States Tax Court ruling rejecting their claim that the statute of limitations barred further tax assessments by the Internal Revenue Service (“IRS”). We affirm the tax court decision.
I
BACKGROUND
The Silvermans jointly reported losses from a limited partnership interest in a motion picture production company for tax years 1975,1976, and 1977. Petitioner David Silverman, individually, reported another such loss on his 1980 tax return. Later, the company and its investors were audited by IRS. Within three years after…
2Cases cited11 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- William N. Clark v. Modern Group Ltd. John F. SmithCourt of Appeals for the Third Circuit · 1993
- Stange v. United StatesSupreme Court of the United States · 1931
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- Xerox Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1995
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3Cited by5 opinions
- Federal National Mortgage Association v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Medchem (P.R.), Inc. v. CommissionerCourt of Appeals for the First Circuit · 2002
- Julie A. Rockafellor v. CommissionerUnited States Tax Court · 2019
- Michael McAvey & Kathleen McAvey v. CommissionerUnited States Tax Court · 2018
- Whistleblower 4496-15W v. Comm'rUnited States Tax Court · 2017