Legal Opinion
Weiner v. United States
Court of Appeals for the Fifth Circuit
Decided October 25, 2004No. 03-20174, 03-20176PublishedCited by 55 opinions
1Opinion of the Court
EDITH H. JONES, Circuit Judge:
Appealing in two related cases from separate courts, Morris Weiner, Marion Kraemer, and Joyce Kraemer seek refunds of federal income taxes and interest paid in connection with their investments in various partnerships. Three issues are raised. First is the question whether federal courts have jurisdiction, notwithstanding 26 U.S.C. § 7422(h), to entertain the taxpayers’ complaints that Notices of Final Partnership Administrative Adjustments (FPAAs) were untimely filed and cannot be the basis of assessments against them. Second, the taxpayers challenge substantial…
2Cases cited17 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Richard J. Todd and Denese W. Todd v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- McCrary v. CommissionerUnited States Tax Court · 1989
- Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Alexander v. United StatesCourt of Appeals for the Fifth Circuit · 1995
12 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Duffie v. United StatesCourt of Appeals for the Fifth Circuit · 2010
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Petaluma FX Partners, LLC v. Comm'rUnited States Tax Court · 2008
- Keener v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
50 more not listed; retrieve them via the Exa API.