Legal Opinion
Joseph Monti and Tita Monti v. United States
Court of Appeals for the Second Circuit
Decided August 17, 2000No. 1999PublishedCited by 31 opinions
1Opinion of the Court
SACK, Circuit Judge:
The question presented by this appeal is whether a partner’s claim for tax treatment consistent with that accorded other partners in a settlement with the Internal Revenue Service is a claim for a refund attributable to a “nonpartnership item” that properly can be the subject of a suit in a federal district court, or is a claim for a refund attributable to a “partnership item” about which suit in federal district court is barred. We hold that it is attributable to a nonpartnership item and that this action asserting such a claim was therefore properly instituted in the…
2Cases cited14 opinions
- United States v. TestanSupreme Court of the United States · 1976
- Jack Randell v. United StatesCourt of Appeals for the Second Circuit · 1995
- United States v. John & Patricia FormaCourt of Appeals for the Second Circuit · 1994
- Up State Federal Credit Union, 1916 Black River Blvd., Rome, Ny v. Robert M. Walker, as Acting Secretary of the Army of the United States of AmericaCourt of Appeals for the Second Circuit · 1999
- Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
9 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Desmet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2009
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Keener v. United StatesUnited States Court of Federal Claims · 2007
- Walter Prochorenko and Oksana Prochorenko v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Rosalie Monahan, Individually and in Her Capacity as of the Estate of Dean R. Monahan v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
26 more not listed; retrieve them via the Exa API.