Legal Opinion
Drake v. Commissioner
Court of Appeals for the First Circuit
Decided December 20, 2007No. 06-2507PublishedCited by 15 opinions
1Opinion of the Court
BOUDIN, Chief Judge.
Gregory Drake’s decade-long battle with the IRS is recounted in rich detail in the Tax Court’s decision. Drake v. Comm’r, 92 T.C.M. (CCH) 37 (2006) (“Drake II"). The present phase began when the IRS Appeals Office on November 10, 2003, upheld an IRS proposed tax levy. On appeal, the Tax Court remanded, finding that Drake’s initial hearing was tainted by improper ex parte communications between an IRS insolvency unit advisor and the settlement officer handling Drake’s case. Drake v. Comm’r, 125 T.C. 201, 210, 2005 WL 2560781 (2005) (“Drake I”).
A second hearing occurred…
2Cases cited12 opinions
- Massachusetts School of Law at Andover, Inc. v. American Bar Ass'nCourt of Appeals for the First Circuit · 1998
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Mary Ellen Winston v. Mediafare Entertainment Corporation, Gallavants, Inc., and Ralph SmithCourt of Appeals for the Second Circuit · 1986
- Olsen v. United StatesCourt of Appeals for the First Circuit · 2005
- Isadore Cassuto and Thalia Cassuto, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Second Circuit · 1991
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Kelby v. Comm'rUnited States Tax Court · 2008
- Wadleigh v. CommissionerUnited States Tax Court · 2010
- Ginsberg v. Comm'rUnited States Tax Court · 2008
- Andrea M. Eichler v. CommissionerUnited States Tax Court · 2018
- David W. Trout v. CommissionerUnited States Tax Court · 2008
10 more not listed; retrieve them via the Exa API.