Legal Opinion
Laurence M. Addington, David M. Cohn, John Sann and Marianne Sann v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 29, 2000No. Docket 98-4145(L), 98-4146(CON), 98-4147(CON),99-4183(CON), 99-4187(CON), 99-4185(CON)PublishedCited by 27 opinions
1Opinion of the Court
SOTOMAYOR, Circuit Judge:
Petitioners-appellants Laurence M. Ad-dington, David M. Cohn, and John and Marianne Sann (collectively the “Taxpayers”) appeal from the June 10, 1997 decision of the United States Tax Court (Howard A. Dawson, Jr., Judge, adopting the opinion of Special Trial Judge Norman H. Wolfe) upholding respondent-appellee the Commissioner of Internal Revenue’s assessment of deficiencies, negligence penalties under I.R.C. § 6653(a)(1)-(2), and valuation overstatement penalties under I.R.C. § 6659 on their 1981 and 1982 federal income taxes. Taxpayers claim that the tax court erred…
2Cases cited14 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
9 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Aristocrat Leisure Ltd. v. Deutsche Bank Trust Co. AmericasDistrict Court, S.D. New York · 2010
- Daniel L. Carroll and Ingrid N. Carroll, Plaintiffs-Appellees-Cross-Appellants v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Second Circuit · 2003
- Lincir v. CommissionerCourt of Appeals for the Ninth Circuit · 2002
- American Valmar International Ltd., Inc. & Valeri Markovski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
22 more not listed; retrieve them via the Exa API.