Legal Opinion
Pediatric Affiliates v. United States
Court of Appeals for the Third Circuit
Decided April 16, 2007No. 06-1979UnpublishedCited by 1 opinion
1Opinion of the Court
OPINION
McKEE, Circuit Judge.
Pediatric Affiliates appeals the District Court’s dismissal of the complaint Pediatric Affiliates filed seeking a redetermination of its tax liability. For the reasons that follow, we will affirm.
I
Because we write primarily for the parties, we need not recite the factual or procedural background in detail. Rather, we will only briefly summarize the relevant facts that are helpful to our discussion.
In 2002, the Internal Revenue Service (“IRS”) first notified appellant that it had underpaid its payroll taxes for 1999 and part of 2000. After some investigation,…
2Cases cited8 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- United States v. BoyleSupreme Court of the United States · 1985
- Scarano v. Central R. Co. Of New JerseyCourt of Appeals for the Third Circuit · 1953
- Ryan Operations G.P., a Virginia General Partnership and Nvr, L.P., a Virginia Limited Partnership, on Behalf of Its Division, Nvr Building Products Co. v. Santiam-Midwest Lumber Co., an Oregon Corporation Furman Lumber, Inc., a Massachusetts Corporation Bright Wood Corp., an Oregon Corporation. Bright Wood Corp., Third Party v. Forrest Paint Co., Inc., an Oregon Corporation Guardsman Products, Inc., a Delaware Corporation, Third Party Ryan Operations G.P. And Nvr, L.P. And Its Division, Nvr Building Products Co.Court of Appeals for the Third Circuit · 1996
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
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3Cited by1 opinion
- United States v. BRACEDistrict Court, W.D. Pennsylvania · 2019