Legal Opinion
Samuel L. Alexander v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided August 7, 1987No. 86-1404PublishedCited by 21 opinions
1Opinion of the Court
On Motions to Dismiss and Transfer
2Per curiam
Appellant Samuel L. Alexander (Alexander) noted an appeal to this court from a decision rendered against him by the United States Tax Court. Appellee Commissioner of Internal Revenue (Commissioner) has moved to dismiss the appeal for improper venue. Alexander has filed an opposition to the Commissioner’s motion, and included within that opposition a cross-motion to transfer the appeal to the Fourth Circuit. For the reasons stated below, we deny the Commissioner’s motion and grant Alexander’s motion.
In 1982, the I.R.S. notified Alexander that it was auditing…
3Cases cited8 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Scripps-Howard Radio, Inc. v. Federal Communications CommissionSupreme Court of the United States · 1942
- Renegotiation Board v. Bannercraft Clothing Co.Supreme Court of the United States · 1974
- National Labor Relations Board v. Wilder Mfg. Co., Inc., Textile Workers Union of America, IntervenorCourt of Appeals for the D.C. Circuit · 1972
- Jerry Alan Gilley v. United States of America, Acting by and Through Norman A. Carlson, Director, Federal Prison Systems, Department of JusticeCourt of Appeals for the Sixth Circuit · 1981
3 more not listed; retrieve them via the Exa API.
4Cited by21 opinions
- Francisco Lucas Rodriguez-Roman v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1996
- Willie Griffin, Jr. v. EbbertCourt of Appeals for the Fifth Circuit · 2014
- Sheila M. BOLAR, Plaintiff-Appellant, v. Anthony M. FRANK, Postmaster General of the United States Postal Service, Defendant-AppelleeCourt of Appeals for the Second Circuit · 1991
- Sorcia v. HolderCourt of Appeals for the Fourth Circuit · 2011
- Bernard H. Dornbusch v. Commissioner of Internal Revenue Service, Karl L. DahlstromCourt of Appeals for the Fifth Circuit · 1988
16 more not listed; retrieve them via the Exa API.