Legal Opinion
Cinema '84, Richard M. Greenberg, Tax Matters Partner, Garlon J. Reigler, a Non-Participating Partner v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 22, 2005No. Docket 04-4798-AGPublishedCited by 10 opinions
1Opinion of the Court
KATZMANN, Circuit Judge.
Appellant Garlón J. Reigler appeals from various orders of the Tax Court, including a May 26, 2004 order concluding that the court lacked jurisdiction to vacate a September 1, 2000 order, which dismissed a partnership-level suit and entered a decision in favor of the Internal Revenue Service. On appeal, Reigler claims that the Tax Court failed to appoint a tax matters partner (TMP) to represent the partnership in the litigation prior to entering the September 1, 2000 order, and consequently, Reigler was deprived of due process. Thus, he contends, this Court should…
2Cases cited16 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Peter Billingsley v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- Computer Programs Lambda, Ltd. v. CommissionerUnited States Tax Court · 1987
- Senate Realty Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Sheldon Drobny and Anita Drobny v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Seiffert v. Comm'rUnited States Tax Court · 2014
- Snow v. Comm'rUnited States Tax Court · 2014
- DeNaples v. Comm'rUnited States Tax Court · 2011
- All Cmty. Walk in Clinic v. Comm'rUnited States Tax Court · 2005
- Douglas P. Snow & Deborah J. Snow v. CommissionerUnited States Tax Court · 2014
5 more not listed; retrieve them via the Exa API.