Legal Opinion
William Randolph Klein v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided May 1, 1990No. 89-3189PublishedCited by 28 opinions
1Opinion of the Court
ATKINS, Senior District Judge:
Appellant, William Randolph Klein, pro se, appeals from a decision by the United States Tax Court granting partial summary judgment in favor of the Commissioner of Internal Revenue. The Tax Court determined that there were deficiencies in the appellant’s income in the taxable years 1979 and 1980 in connection with the appellant’s participation in two tax shelters, Cowen Associates and Clay Properties. The Tax Court held that a binding agreement to settle was not present and the Court had no jurisdiction over the appellant's claim for an abatement, under Section…
2Cases cited11 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Jack Griffith v. Louie L. WainwrightCourt of Appeals for the Eleventh Circuit · 1985
- William R. Milburn and Richard v. Thompson v. The United States of AmericaCourt of Appeals for the Eleventh Circuit · 1984
- Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Abramo v. CommissionerUnited States Tax Court · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Billy S. Creel, Sr. v. Comr., IRSCourt of Appeals for the Eleventh Circuit · 2005
- Emery Ellinger, III v. United StatesCourt of Appeals for the Eleventh Circuit · 2006
- Gingerich v. United StatesUnited States Court of Federal Claims · 2007
23 more not listed; retrieve them via the Exa API.