Legal Opinion
Diebold Foundation, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 14, 2013No. Docket 12-3225-cvPublishedCited by 42 opinions
1Opinion of the Court
POOLER, Circuit Judge:
The Commissioner of Internal Revenue (“Commissioner”) appeals the decision of the United States Tax Court (Joseph Robert Goeke, J.) holding that the Diebold Foundation, Inc. (“Diebold”), could not be held liable as a transferee of a transferee under 26 U.S.C. § 6901. As an initial matter, we conclude that the standard of review for mixed questions of law and fact in a case on review from the Tax Court is the same as that for a case on review after a bench trial from the district court: de novo to the extent that the alleged error is in the misunderstanding of a legal…
2Cases cited26 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- HBE Leasing Corp. v. FrankCourt of Appeals for the Second Circuit · 1995
- Shipping Corp. of India Ltd. v. Jaldhi Overseas PTE Ltd.Court of Appeals for the Second Circuit · 2009
- Jiri Mucha v. Charles KingCourt of Appeals for the Seventh Circuit · 1986
- In Re Best Products Co., Inc.United States Bankruptcy Court, S.D. New York · 1994
21 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Citigroup Global Markets Inc. v. AbbarCourt of Appeals for the Second Circuit · 2014
- United States v. SmithCourt of Appeals for the Second Circuit · 2020
- Salus Mundi Foundation v. CommissionerCourt of Appeals for the Ninth Circuit · 2014
- Feldman v. CommissionerCourt of Appeals for the Seventh Circuit · 2015
- Kim v. Ji Sung YooDistrict Court, S.D. Illinois · 2018
37 more not listed; retrieve them via the Exa API.