Legal Opinion
Tucker v. Commissioner
Court of Appeals for the D.C. Circuit
Decided April 20, 2012No. 11-1191PublishedCited by 30 opinions
1Opinion of the Court
Opinion for the Court filed by Senior Circuit Judge WILLIAMS.
WILLIAMS, Senior Circuit Judge:
Taxpayer Larry Tucker appeals a judgment of the Tax Court rejecting two contentions: first, a constitutional claim that certain employees of the Internal Revenue Service’s Office of Appeals are “Officers of the United States,” so that their appointments must conform to the Constitution’s Appointments Clause, art. II, § 2, cl. 2, and second, an argument that the employees in question abused their discretion in rejecting his proposed compromise of the collection of his tax liability. Tucker v.…
2Cases cited8 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Freytag v. CommissionerSupreme Court of the United States · 1991
- PDK Laboratories Inc. v. United States Drug Enforcement AdministrationCourt of Appeals for the D.C. Circuit · 2004
- Landry v. Federal Deposit Insurance Corp.Court of Appeals for the D.C. Circuit · 2000
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Intercollegiate Broadcasting System, Inc. v. Copyright Royalty BoardCourt of Appeals for the D.C. Circuit · 2012
- Ronald Byers v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2014
- Our Country Home Enterprises, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Weber v. CommissionerUnited States Tax Court · 2012
25 more not listed; retrieve them via the Exa API.