Golden v. Commissioner
Court of Appeals for the Sixth Circuit
1Opinion of the Court
OPINION
KAREN NELSON MOORE, Circuit Judge.
Taxpayers Robert and Judith Golden appeal from two orders of the Tax Court sustaining the determination of the Internal Revenue Service (“IRS”) Appeals Offi cer, which denied the Goldens relief from the IRS’s proposed collection action. The underlying tax dispute, the merits of which are not before us, involved deductions and credits the Goldens claimed on their income-tax returns in the 1970s and early 1980s. In 1990, after the IRS issued a notice of deficiency for these tax years, the Goldens sought review in the Tax Court, and a stipulated decision…
2Cases cited22 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- United States v. International Building Co.Supreme Court of the United States · 1953
- United States v. Bernice H. ShanbaumCourt of Appeals for the Fifth Circuit · 1994
- Westwood Chemical Co., Inc. v. Richard W. Kulick, Arthur Fletcher, and Lenape Chemicals, Inc., Garry B. Curtiss and Joseph Drasner, Movants-AppelleesCourt of Appeals for the Sixth Circuit · 1981
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