Legal Opinion
Keefe v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 17, 2020No. 18-2357-agPublished
1Opinion of the Court
18-2357-ag Keefe v. Commissioner of Internal Revenue 1 2 In the 3 United States Court of Appeals 4 For the Second Circuit 5 ________ 6 7 AUGUST TERM, 2019 8 9 ARGUED: OCTOBER 22, 2019 10 DECIDED: JULY 17, 2020 11 12 Nos. 18-2357-ag, 18-2594-ag 13 14 DAVID KEEFE, CANDACE KEEFE, 15 Petitioners-Appellants, 16 17 v. 18 19 COMMISSIONER OF INTERNAL REVENUE, 20 Respondent-Appellee. 21 ________ 22 23 Appeal from the United States Tax Court. 24 ________ 25 26 Before: KEARSE, WALKER, and LIVINGSTON, Circuit Judges. 27 ________ 28 29 Petitioners David and Candace Keefe appeal from a decision of 30 the…
2Cases cited18 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
- Carter-Colton Cigar Co. v. CommissionerUnited States Tax Court · 1947
- Diebold Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2013
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