Legal Opinion
Ronald C. Bachner v. Commissioner of Internal Revenue Service
Court of Appeals for the Third Circuit
Decided April 17, 1996No. 95-7121PublishedCited by 38 opinions
1Opinion of the Court
OPINION OF THE COURT
SLOVITER, Chief Judge.
Ronald C. Bachner appeals from the decision of the United States Tax Court sustaining the determination of the Commissioner of Internal Revenue of deficiencies in and additions to Bachner’s federal income taxes for the tax years 1984 and 1985. Bachner claims that the applicable statute of limitations bars assessment for each year.
I
Facts and Procedural History
In 1984 and 1985, Bachner was employed as a laboratory technician by the Westinghouse Electric Corporation. In November 1984, he sent the first of three letters to the Internal Revenue Service…
2Cases cited32 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United States v. CorrellSupreme Court of the United States · 1967
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Lewis v. ReynoldsSupreme Court of the United States · 1932
27 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Kim Brown v. Muhlenberg TownshipCourt of Appeals for the Third Circuit · 2001
- Estate of Mansy Y. Michael, by David Michael v. M.J. Lullo, District Director of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1999
- Barry I. Fredericks v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1997
- Bachner v. CommissionerUnited States Tax Court · 1997
- Nathan T. Olpin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 2001
33 more not listed; retrieve them via the Exa API.