Legal Opinion
Whistleblower 21276-13W v. Commissioner
United States Tax Court
Decided August 26, 2020No. 21276-13W, 21277-13WPublished
1Opinion of the Court
155 T.C. No. 2
UNITED STATES TAX COURT WHISTLEBLOWER 21276-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WHISTLEBLOWER 21277-13W, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 21276-13W, 21277-13W. Filed August 26, 2020. Ps’ claims for whistleblower awards have been the subject of two prior Opinions. Whistleblower 21276-13W v. Commissioner,
144 T.C. 290
(2015), supplemented by Whistleblower 21276-13W v. Commissioner,
147 T.C. 121
(2016). After the Court issued its first Opinion, Ps and R entered into a partial settlement that provided for immediate…
2Cases cited44 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
- Ruhrgas Ag v. Marathon Oil Co.Supreme Court of the United States · 1999
- Camp v. PittsSupreme Court of the United States · 1973
- Sinochem International Co. v. Malaysia International Shipping Corp.Supreme Court of the United States · 2007
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