Legal Opinion
Madison Recycling Associates v. Commissioner
Court of Appeals for the Second Circuit
Decided July 9, 2002No. Docket No. 01-4141PublishedCited by 3 opinions
1Opinion of the Court
CALABRESI, Circuit Judge.
Petitioners-Appellants, who are limited partners of Madison Recycling Associates (“Madison”), a limited partnership organized under the laws of the State of New York, appeal from judgments of the Tax Court sustaining adjustments sought by the Commissioner of the Internal Revenue Service (the “Commissioner” or the “IRS”) to Madison’s 1982 partnership return and holding them liable for taxes. The principal issue on appeal is whether the Notice of Final Partnership Administrative Adjustment (the “FPAA”) was issued by the IRS within the period of limitations for assessing…
2Cases cited14 opinions
- Frank X. Losacco v. City of Middletown, Sebastian J. Garafalo, George Aylward, Joseph Bibisi, John Chowaniec, and Relford WardCourt of Appeals for the Second Circuit · 1995
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- Amesbury Apartments, Ltd. v. CommissionerUnited States Tax Court · 1990
- Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Exacto Spring Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
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3Cited by3 opinions
- Winnie Greer v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2010
- Madison Recycling Associates v. Commissioner Of Internal RevenueCourt of Appeals for the Second Circuit · 2002
- Martinez v. United States (In Re Martinez)United States Bankruptcy Court, E.D. Louisiana · 2007