Legal Opinion

Prosser v. Comm'r

Court of Appeals for the Second Circuit

Decided February 4, 2015No. 13-4526-ag (L), 13-4527-ag (CON)Published

1Opinion of the Court

Nos. 13-4526-ag (L), 13-4527-ag (CON) Prosser v. Comm’r 1 In the 2 United States Court of Appeals 3 For the Second Circuit 4 5 6 August Term, 2014 7 Nos. 13‐4526‐ag (L), 13‐4527‐ag (CON) 8 9 ROBERT L. PROSSER, III, MARY C. PROSSER, MCGEHEE FAMILY 10 CLINIC, P.A., 11 Petitioners‐Appellants, 12 13 v. 14 15 COMMISSIONER OF INTERNAL REVENUE, 16 Respondent‐Appellee. 17 18 19 Appeals from the United States Tax Court, Nos. 15646‐08, 15647‐08. 20 21 22 ARGUED: OCTOBER 8, 2014 23 DECIDED: FEBRUARY 4, 2015 24 25 26 Before: JACOBS, SACK, and DRONEY, Circuit Judges. 27 28 29 1 Appeal from orders of the…

2Cases cited12 opinions

  1. Auer v. RobbinsSupreme Court of the United States · 1997
  2. United States v. International Minerals & Chemical Corp.Supreme Court of the United States · 1971
  3. Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
  4. Sean P. McNamee v. Department of the Treasury, Internal Revenue Service, Docket No. 05-6151-CvCourt of Appeals for the Second Circuit · 2007
  5. United States v. Manufacturers National Bank of DetroitSupreme Court of the United States · 1960

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