Legal Opinion
O'Donnell v. Commissioner
Court of Appeals for the D.C. Circuit
Decided December 5, 2012No. 12-1160PublishedCited by 1 opinion
1Opinion of the Court
JUDGMENT
2Per curiam
This appeal was considered on the record from the United States Tax Court and on the briefs filed by the parties. See Fed. R.App. P. 34(a)(2); D.C.Cir. Rule 340). It is
ORDERED AND ADJUDGED that the Tax Court’s Order and Decision filed January 3, 2012 be affirmed. Because standing requirements are applicable only to “those who invoke the court’s jurisdiction,” Roeder v. Islamic Republic of Iran, 333 F.3d 228, 233 (D.C.Cir.2003), once appellant invoked the Tax Court’s jurisdiction to challenge the denial of his application for a whistleblower award, the Commissioner of Internal Revenue…
3Cases cited3 opinions
- Roeder v. Islamic Republic of IranCourt of Appeals for the D.C. Circuit · 2003
- Harold J. Marks, A/K/A Haley Justin Van De Mark and Lea Marks, A/K/A Alanna Leigh Van De Mark v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1991
- Cooper v. Comm'rUnited States Tax Court · 2011
4Cited by1 opinion
- Cohen v. CommissionerCourt of Appeals for the D.C. Circuit · 2014