Legal Opinion
Connors v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 15, 2008No. 07-2142-agPublishedCited by 5 opinions
1Opinion of the Court
SUMMARY ORDER
Cliff Connors appeals from a February 13, 2007 decision of the Tax Court (Cohen, J.) finding that Connors owed a tax deficiency for 2002 and owed additions to that deficiency for failure to file a tax return and failure to pay tax. We assume the parties’ familiarity with the facts and procedural history of the case.
Connors asserts five main arguments on appeal: (1) the Tax Court should have shifted the burden of proof to the government pursuant to Internal Revenue Code (“IRC”) § 7491(a); (2) the Tax Court should have granted Connors’s motion for a continuance so that he could…
2Cases cited5 opinions
- Commissioner v. BanksSupreme Court of the United States · 2005
- David Bruce McMahan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
- Gene L. Moretti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Estate of Thompson v. CommissionerCourt of Appeals for the Second Circuit · 2007
- Tuka v. Comm'rUnited States Tax Court · 2003
3Cited by5 opinions
- Rolfs v. Comm'rUnited States Tax Court · 2010
- Mourad v. Comm'rUnited States Tax Court · 2009
- Parkinson v. Comm'rUnited States Tax Court · 2010
- Rolfs v. Comm'rUnited States Tax Court · 2010
- Theodore R. Rolfs and Julia A. Gallagher v. CommissionerUnited States Tax Court · 2010