Legal Opinion
Edward M. Sanders v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 12, 1987No. 86-1914PublishedCited by 20 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
The Commissioner issued a deficiency notice addressed to the taxpayer. The taxpayer filed a petition in the Tax Court challenging the deficiency. Both the Commissioner and the taxpayer filed motions to dismiss the petition. The Tax Court granted the taxpayer's motion and ordered that the action be dismissed because the deficiency notice was not mailed to the taxpayer’s last known address. Subsequently, the taxpayer filed a motion for attorney’s fees pursuant to 26 U.S.C. § 7430 (1982 & 1985 Supp.). The Tax Court dismissed the taxpayer’s § 7430 motion, on the grounds that…
2Cases cited7 opinions
- Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
- Keeton v. CommissionerUnited States Tax Court · 1980
- Henry G. Pugsley v. Commissioner of Internal Revenue, Joseph T. Rezzonico v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Sonicraft, Inc. v. National Labor Relations BoardCourt of Appeals for the Seventh Circuit · 1987
- Corbett v. FrankCourt of Appeals for the Ninth Circuit · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Citizens for a Better Environment v. The Steel Company, Also Known as Chicago Steel and Pickling CompanyCourt of Appeals for the Seventh Circuit · 2000
- Lloyd E. Latch and Constance A. Latch v. United States of America, and Does I Through X, InclusiveCourt of Appeals for the Ninth Circuit · 1988
- Weiss v. CommissionerUnited States Tax Court · 1987
- Dixson Int'l Service Corp. v. CommissionerUnited States Tax Court · 1990
- James R. Cook, Claimant-Appellant v. Jesse Brown, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 1995
15 more not listed; retrieve them via the Exa API.